Section 406(1) in Gauhati Municipal Corporation Act, 1971
(1)Where an offence under this Act, has been committed by 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 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 his knowledge or that he exercised all the diligence to prevent commission of such offence.
