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[Cites 0, Cited by 0] [Section 19] [Entire Act]

State of Odisha - Subsection

Section 19(1) in The Orissa Luxury Tax Act, 1995

(1)Where an offence under this Act has been committed by a stockist, every person who, at the time the offence was committed, was in charge of the business of the stockist and was responsible to the stockist for the conduct of the business of the stockist as well the stockist, shall be deemed to be guilty of the offence and shall be proceeded against and punished accordingly :Provided that nothing contained in this Sub-section shall render any such person liable to any punishment provided under this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of the offence.