Section 22(1) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(1)Where any violation under this Act has been committed by a company, every person who at the time the violation 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 responsible for violation and shall be liable to be proceeded against and penalised or punished accordingly:Provided that, nothing contained in this sub - section shall render any such person liable to any penalty or punishment provided in this Act if he proved that the violation was committed without his knowledge or that he exercised all due diligence to prevent the commission of such violation.
