(1) Where an offence under this Ordinance 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:
Offenoes by companies
Provided that nothing contained in this sub-section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where any offence under this Ordinance, has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation.—For the purpose of this section,—
(a) "company" means any body corporate and includes a firm or other association of individuals; and
(b) "director", in relation to a firm, means a partner in the firm, and, in relation to a Hindu undivided family, means the Karta of such family.
14. Where the Central Government is of the opinion that it is necessary or expedient so to do either in the public interest or having regard to the peculiar circumstances of any case, it may, by notification, and subject to such conditions, if any, as it may specify in the notification,— Power to exempt.
(a) exempt any establishment or category of employees working in any establishment from the operation of all or any of the provisions of this Ordinance;
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(b) exempt, in the case of extreme hardship to any employee, from crediting any amount in relation to such employee to the Additional Wages Deposit Account;
(c) empower deductions from additional wages in relation to an employee or class of employees, at a rate lesser than the rate specified in this Ordinance.
15. The Central Government may, by notification, direct that any power which may be exercised by it under this Ordinance or any scheme framed under this Ordinance shall, subject to such restrictions and conditions, if any, as it may specify in the notification, be exercised also by— Power to delegate.
(a) such officer or authority subordinate to Central Government; or
(b) such State Government or such officer or authority subordinate to a State Government; or
(c) such other authority as may be specified .11 the notification.