Section 11 in Meghalaya Interpretation and General Clauses Act, 1972
11. Offences by companies.
(1)If a person committing an offence under any enactment is a company, the company as well as every person in charge, of, and responsible to the company for the conduct of its business at the time of commission of the offence 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, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.(2)Where any offence under any enactment has been committed by a company, any Director, Manager, Secretary or other officer of the company, not being a person in charge of and responsible to the company for the conduct of its business at the time of the commission of the offence, shall, if it is proved that the offence has been committed with his consent or connivance of, or that the commission of the offence is attributable to any neglect on his part, 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 persons ; and(b)"director", in relation to a firm, means a partner in the firm.
