Amendment status not verified — confirm the current text below against the official source.
(1) Where an offence under this Act has been committed by a company, every person who, at the time when the offence was committed, was in-charge of, and was responsible 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 such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge for that he had exercised all due diligence to prevent the commission of such offence. Powers to issue directions. Co-operation of police. Power of courts for restraining bovine breeding activities. Cognizance of offences. Offences by companies. PART IV ] GUJARAT GOVERNMENT GAZETTE, EX. 09-04-2025 9-9 (2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company, and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, 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 and punished accordingly. CHAPTER V FINANCE ACCOUNT AND AUDIT