“64-A. Commission of offence by companies.- (1) If the person committing an offence under this Act is a company.
THE ASSAM GAZETTE, EXTRAORDINARY, MARCH 22, 2018 751 Amendment of section 69 Substitution of section 76 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 offence, and shall be liable to be proceeded against and punished accordingly:
Provided that where a company has different establishments or branches of different units in any establishment or branch, the Chief Executive Officer and the person in charge of such establishment, branch, unit nominated by the company as responsible for the conduct of the business shall be liable for contravention in respect of such establishment, branch or u n it.
(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 that the commission of the offence is attributable to any negligence on the part of any 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,- “Company” means a body corporate registered under the Companies Act, 2013 and includes a firm including a partnership firrii, whether registered under Indian Partnership Act, 1932 or other association of individuals registered under the Co-operative Societies Act, 1912 and the Societies Registration Act, 1860; and “director” , in relation to firm, means a partner in the firm.”