Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Corporate liability: officers deemed guilty for company offences unless they prove lack of knowledge or due diligence. Both a company and the person in charge of and responsible for its business when an offence under the Act is committed are deemed guilty, subject to proof of lack of knowledge or exercise of all due diligence to prevent the offence. Additionally, where the offence is committed with the consent or connivance of, or is attributable to neglect by, any director, manager, secretary or other officer, that person is also deemed guilty. 'Company' includes bodies corporate, firms and other associations, and 'director' in relation to a firm means a partner.
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Provisions expressly mentioned in the judgment/order text.
Corporate liability: officers deemed guilty for company offences unless they prove lack of knowledge or due diligence.
Both a company and the person in charge of and responsible for its business when an offence under the Act is committed are deemed guilty, subject to proof of lack of knowledge or exercise of all due diligence to prevent the offence. Additionally, where the offence is committed with the consent or connivance of, or is attributable to neglect by, any director, manager, secretary or other officer, that person is also deemed guilty. "Company" includes bodies corporate, firms and other associations, and "director" in relation to a firm means a partner.
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