Section 59 in The Andaman and Nicobar Islands Excise Regulation, 2012
59. Commission of offence by companies.- (1) If the person committing an offence under this Regulation is a company, the company as well as every person who at the time the offence is committed was in charge of, and responsible to, the company for the conduct of its business at the time of the commission of the offence, shall be deemed to be guilty of an offence, and shall be liable to be proceeded against and punished accordingly:-
Provided that where a company has different establishments or branch, the concerned Chief Executive and the person in-charge of such establishment, branch or unit nominated by the company as responsible for the conduct of business shall be liable for contravention in respect of such establishment, branch or unit:Provided further that nothing 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.(2)Notwithstanding anything contained in sub-section (1), where an offence under this Regulation has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or that the commission of the offence is attributable to any neglect on the part of any director, manager, secretary, or other officer of the company, such director, manager, secretary or other officer shall be liable to be proceeded against and punished accordingly.Explanation.- For the purposes of this section,(a)"company" means any body corporate and includes a firm or other association of individuals; and(b)"director", in relation to a firm, means a partner in the firm.
