Section 14. Offences by companies

14. Offences by companies.— (1) If the person committing an offence under this Act is a company, every person who at the time the offence was committed was in charge of, and was responsible to the company for the conduct of the business of the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly: 1. Subs. by Act 106 of 1976, s. 14, for certain words (w.e.f. 19-11-1976). 2. The words, brackets and figures "as defined in clause (24) of article 366 of the Constitution" omitted by s. 15, ibid . (w.e.f. 19-11-1976). Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence. (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed with the consent of any director or manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation. —For the purposes of this section,— (a) "company" means any body corporate and includes a firm or other association of individuals; and (b) "director" in relation to a firm means a partner in the firm. 14. The Madhya Bharat Harijan Ayogta Nivaran Vidhan, Samvat 2005 (Madhya Bharat Act No. 15 of 1949). 15. The Removal of Civil Disabilities Act, 1943 (Mysore Act XLII of 1943). 16. The Mysore Temple Entry Authorisation Act, 1948 (Mysore Act XIV of 1948).