Section 371(1) in The New Delhi Municipal Council Act, 1994
(1)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 offence and shall be liable to be proceeded against and punished accordingly:Provided that nothing contained in this sub-sections shall render any such person liable to any punishment provided in this Act if he proves that the offence has been committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
