https://www.taxtmi.com/caselaws?id=300100 Power to specify the authority competent to grant prosecution sanction was delegable under the Act, and sanction granted by the Labour Commissioner pursuant to valid central and state delegation was therefore lawful. Directors were liable under the company-offence deeming provision because the complaint, evidence, and statutory return showed them to be in ultimate control of the establishment and responsible for its business. Cancellation of exemption was only an administrative withdrawal of a privilege and did not bar prosecution or punishment for contravention of exemption conditions. The acquittal was set aside and the trial court convictions and sentences were restored. en-us Thu, 04 Jan 1973 00:00:00 +0530 Wed, 12 Jan 2022 12:34:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300100 Power to specify the authority competent to grant prosecution sanction was delegable under the Act, and sanction granted by the Labour Commissioner pursuant to valid central and state delegation was therefore lawful. Directors were liable under the company-offence deeming provision because the complaint, evidence, and statutory return showed them to be in ultimate control of the establishment and responsible for its business. Cancellation of exemption was only an administrative withdrawal of a privilege and did not bar prosecution or punishment for contravention of exemption conditions. The acquittal was set aside and the trial court convictions and sentences were restored. Case-Laws Indian Laws Thu, 04 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300100