Section 19(1) in Tamil Nadu Motor Vehicles Taxation Act, 1974
(1)Where an offence against any of the provisions of this Act or any rule made thereunder has been committed by a company, every person, who, at the time the offences 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, 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.
