Section 70(3) in New Town, Kolkata Development Authority Act, 2007
(3)Where an offence under sub-section (1) 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-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without this knowledge or that lie exercised all due diligence to prevent the commission of such offence.Explanation. - For the purposes of this section,-(a)"company" means a 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.
