Section 8B(1) in The U.P. Electricity (Duty) Act, 1952
(1)If the person committing an offence under this Act is a company, the company as well as every person 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 the off and shall be liable to be proceeded against and punished accordingly :Provided that nothing contained in this sub-section shall render any suck person liable to any punishment if he proves that the offence was committal without his knowledge or that he exercised all due diligence to prevent the commission of such offence.
