diligence to prevent the commission of such offence. Sub-section (20 of section 278B states that where an offence under the Act had been committed ... section (1). Before the introduction of this section, a firm alone could have been proceeded against. Therefore, earlier to the introduction of section 278B
under Section 482 of the Code of Criminal Procedure, 1973, is for quashing of the complaint under Sections 276C, 277 read with Section 278B ... Department has discharged its primary burden under Sub-section (1) of Section 278B of the said Act, the accused has the opportunity
thereby all the petitioners rendered themselves liable under Section 277 read with Section 278B of the Act.
3. The complainant has examined some witnesses ... wording of Section 23C(2)."
13. Section 10 of the Essential Commodities Act, 1955, also contains provisions similar to Section 278B of the Income
diligence to prevent the commission of such offence. Sub-section (2) of section 278B states that where a offence under the Act had been committed ... section (1). Before the introduction of this section, a firm alone could have been proceeded against. Therefore, earlier to the introduction of section 278B
found guilty for the offence punishable under Section 276C and Section 277 read with Section 278B of IT Act and was sentenced ... from the charge of the offences punishable under Sections 276C and 277 read with Section 278B of the IT Act. The amount of fine
They are alleged to have committed offences under sections 276C and 277 read with sections 278B and 278 of the Income-tax Act, 1961. During ... less than Rs. 1,000. Section 17 of the Prevention of Food Adulteration Act is similar to section 278B of the Income
section 482 Cr. P.C. was allowed and the criminal complaint filed against them under sections 276C, 277 and 278 read with section 278B ... accorded sanction for filing of a criminal complaint under sections 276C , 277 read with section 278B of the Act against the company and its Managing
prosecution has been launched against the petitioners under Sections 276C(1) and 277 read with Section 278B of the Act. The prosecution was launched ... under Section 278 . Hence, the proceedings against AP and RA were quashed. Thus, this authority shows that after the introduction of Section 278B
decisions the respondents have relied upon Section 278B and Section 278E of the Act. Section 278B relates to offences by companies. The section provides that ... liable for prosecution under Sections 276C and 277 of the Income-tax Act, 1961, read with Section 278B of the Income-tax Act, 1961, since
under section 120B of the Indian Penal Code read with section 34 , 193 , 196 and 420 thereof and section 276C , 277 and 278B ... punishable under section 120B of the Indian Penal Code read with sections 34 , 193 , 196 and 420 thereof and sections 276C and 278B
