Section 18(1) in THE KERALA EMPLOYMENT GUARANTEE WORKERS’ WELFARE FUND ACT, 2021
(1)Where an offence under this Act has been committed by a company, every person, who at the time of offence 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:Provided that nothing contained in this section shall render any such person made liable to any punishment, if he proves that the offence was committed without his knowledge, or that he had exercised all due diligence to prevent the commission of such offence.
