Section 14(1) in Chhattisgarh State Upacharyagriha Tatha Rogopchar Sambandhi Sthapanaye Anugyapan Adhiniyam, 2010
(1)Where an offence under this Act has been committed by a company or a corporate society or association as well as every person incharge or responsible to, the conduct of its business at the time of the commission of the offence 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 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.
