Section 107 in Sikkim Urban and Regional Planning and Development Act, 1998
107. Offences by companies.
(1)If the person committing an offence under this Act is a company, every person who at the time the offence was committed was in charge of and 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 the proceeded against and be punishable 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 due diligence to prevent the commission of such offence.(2)Notwithstanding anything contained in sub-section (1) where an offence under the Act has been committed by a company and it is proved that the offence has been committed with the consent of or connivance of, or is attributable to any neglect on the part of any director, manager, secretary or any other officer of the company, such director, manager or other officer shall be liable to be proceeded against and punished accordingly.Explanation. - For the purpose of this section -(a)"Company" Means a 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.
