(1) where an offence under this Act has been committed by a company, every person, 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 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 subsection (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 any Director, Manager, Secretary or other officer of the company such Director, Manager, Secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly cases.
Explanation:- For purpose of this section -
(a) "Company" means anybody corporate and includes a firm or other association of individual, and
(b) "Director" in relation to a firm means a partner in the firm.
36. In prosecutions under section 34, it may be presumed unless and until the contrary is proved, that the accused person has committed an offence punishable under that Section in respect of-
(a) any intoxicant ; or
(b) any steel, utensil, implement or apparatus whatsoever for the manufactured of any intoxicant other than Apong, or
(c) any materials which have undergone any process towards the manufacture of an intoxicant or from which an intoxicant has been manufacture, for the possession of which he fails to account for satisfactorily.
37. If any person alters or attempts to alter any denatured spirit, whether manufactured in India or not, with the intention that such spirit may be used for human Offences by companies.
Presumption offence as to where possession rs not satisfactorily accounted for.
Penalty for altering or Attempting to alter any Denatured spirit.
consumption, whether as a beverage, or internally as a medicine, or in any other way whatsoever by any method whatsoever or has in possession any spirit in respect of which he knows or has reason to believe that any such alteration or attempt has been made, he shall be liable to imprisonment for a term which may extend to two years or to fine which may extend to five thousand rupees, or to both.
38. In prosecutions under section 37 when the accused person is proved to have been in possession of any spirit which is or contain or has been derived from denatured spirit and in respect of which any such alteration or attempt as is referred to in section 37 has been made, it may, from the mere fact of such possession, be presumed unless and until the contrary is proved, that such person.- I. has himself made such alteration or attempt or;
II. know or, has reason to believe that such alteration or attempt has been made.
39. In any prosecution under this Act it may be presumed, unless and until contrary is proved, that any spirit which contains any quantity of any denaturant is, or has been derived from denatured spirit.
40. If any licensed manufacturer or licensed vendor, or any person employed by him and acting on his behalf, mixes, or permits to be mixed, with any intoxicant manufactured, sold or kept or exposed for sale by him, any noxious drug or any article prohibited by rule made under section 77, and such mixing does not amount to an offence punishable under section 272 of the Indian Penal Code (Act XL V of 1860) ; or has in his possession any intoxicant in respect of which such admixture has been made, he shall be liable to imprisonment for a term which may extend to eighteen months, or to fine which extend three thousand rupees, or to both.
41. If any licensed manufacturer or licensed vendor, or any person employed by him and acting on his behalf,
(a) sells or keeps or exposes for sale, as foreign liquor, any liquor which he knows or has reason to believe to be country liquor. and such sale does not amount to an offence punishable under section 417 or section 418 of the Indian Penal Code, or
(b) marks any bottle, case, package other receptacle containing country liquor, or the cork of any such bottle, or deals with any bottle, case, package or other receptacle containing liquor, with the intention of causing it to be believed that such bottle, case package or another receptacle contains foreign liquor, and such making or dealing does not amount to an offence punishable under section 482 of the Indian Penal Code, he shall be liable to imprisonment for a term which may extend to eighteen months or to fine which may extend to two thousand rupees or to both.