Section 31(1) in The Orissa Entertainment Tax Act, 2006
(1)If the person committing an offence under this Act 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 the commission of the offence, shall e 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 punishment if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of the offence.
