46B. [ Offences by companies. [Section 46B substituted by section 6 of the Bengal Excise (Amendment) Act, 1979 (West Bengal Act No. 12 of 1979) for existing section 46A, which was earlier inserted by section 31 of the Bengal Excise (Amendment) Act, 196a (West Bengal Act 39 of 1965).]
(1)Where any offence punishable under this Act is committed by a Company, the Company and every Director, Manager, Secretary or agent of the Company, unless such Director, Manager, Secretary or agent proves that the offence was committed without hic knowledge or consent, shall be deemed to be guilty of the offence and Honer be liable to be proceeded against and punished accordingly.(2)Notwithstanding anything contained in sub-section (1), where an offence punishable under this Act has been committed by a Company and it is proved that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of any other officer or person concerned in the management of the affairs of the Company, such other officer or person shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.Explanation.-For the purposes 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 of the firm.]
