Section 13A in The Goa Entertainment Tax Act, 1964
13A. [ Offences by companies. [Section 13-A to 13-D inserted by the Amendment Act 20 of 2006.]
(1)Where an offence under this Act has been committed by a company, every person who at the time the offence was committed, was in charge of, and was 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 be proceeded against and punished 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 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 the 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 purpose of this section,(a)'company' means a body corporate, and includes a firm, other association of individuals; and(b)'director' in relation to a firm, means a partner in the firm.
