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State of Assam - Section

Section 8 in Assam Health (Prohibition of Manufacturing, Trade, Advertisement, Storage, Distribution, Sale and Consumption of Zarda, Gutkha, Panmasala etc. Containing Tobacco and/or nicotine) Act, 2013

8. Offences by Company.

(1)Where an offence under this Act which have 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.
(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 and connivance of or is attributable to any neglect on the part of, any Director, Manager, Secretary, Store-Keeper, Vendor or any other officer of the company, such Director, Manager, Secretary, Store-keeper Vendor or any other officer of the company, shall also be deemed to be liable to be proceeded against and punished accordingly.Explanation. - For the purpose of this section,-
(a)"Company" means any body corporate and include a firm or other association of individuals; and
(b)"Director" in relation to a firm, means a partner in the firm.