Amendment status not verified — confirm the current text below against the official source.
PenalticJ.—If any licensee—— (1:) fails to keep books of account or to submit returns as req~ lured by section 6, or (II) intentionally obstruct an Inspecting Olliccr appointed under section 7 in the performance of his duties or the exeiCise of his powers under this Act and the rules made thereunder, he shall be punishable with line which may extend to one thousand iupees. l0. Oflcnm by campamn.—(l) Where an offence under this Act has been committed by 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, as well as the company, shall be deemed to be guilty of the ofience and shall be liable to he proceeded against and punished accordingly : Prayided 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 or that be exercised all due diligence to pievent the LOmMISSIOH of such oflcnce. (2) Notmthstanding anything contained in sub-section (1) where an oflence under this Act has been committed by a company and it is pioved that the offence has been committed with the consent oi connivance of, or is attributable to any neglect on the part of any diiecmi, manager, secretary or other oflicei of the company ,such direc- tot, 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. Explmwhmi.—Foi the purposes of this section— (a) “ company ” means a body corporate and includes a firm or other association of individuals ; and (b) “ director" in relation to a firm means apariner in the fiim. ll. Powei to ueinpl.—Tlic Government may in public interest, by notification in the Gezette, exempt any ltcensee from the payment of the whole or part of the electricity duty for‘such period and subject to such terms and conditions as may be speufied in such notification. l2. Saviiigs.—For the avoidance of doubt, it is hereby declaied that nothing in this Act shall be taken to impose Ol authorise the im- posnion of, a duty on the consumption or sale of electricity (whethei pi oduced by Government or other persons) which is— (a) consumed by the Government of India or sold to the Government of India for consumption by that Government, or (b) consumed in the construction, maintenance 0i opciation of any railway by the Government of India, Ol sold to that Government for consumption in the construction, maintenance or opcmtion of any railiiay.