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State of Sikkim - Section

Section 52 in Sikkim Excise Act, 1992

52. Offences by companies.

- 1. Where any offence punishable under this Act is committed by a company, unless such Director, Manager, Secretary or agent of the company, unless such Director, Manager, Secretary or agent proves that the offence was committed without his knowledge or consent, sha1l he deemed to be guilty of the offence and shall he liable too be proceeded against and punished accordingly,