Section 14 in The Protection Of Civil Rights Act, 1955
14. Offences by companies
(1)If the person committing an offence under this Act is a company, every person who at the time of the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of 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-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.(2)Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed with the consent of any director or manager, secretary or other officer of the company, such director, manager, secretary or other officer 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 individuals; and(b)director in relation to a firm means a partner in the firm.[14-A. Protection of action taken in good faith [Inserted by Act 106 of 1976, Section 16 (w.e.f. 19.11.1976).](1)No suit, prosecution or other legal proceeding shall lie against the Central Government or a State Government for anything which is in good faith done or intended to be done under this Act.(2)No suit or other legal proceeding shall lie against the Central Government or a State Government for any damage caused or likely to be caused by anything which is in good faith done or intended to be done under this Act.] [Substituted by Act 106 of 1976, Section 14, for "shall, on every such subsequent conviction, be punishable with both imprisonment and fine" (w.e.f. 19.11.1976).]
