Offences by companies
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....onsible to, the company for the conduct of the business of the company, as well as the compa­ny, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any person liable to punishment if he proves that the offence was committed without his knowledge, or that he had exe....
TaxTMI