(1) Where an offence under this Ordinance has been committed by a company, every person who, at the lime 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:
Power of entry.
Interest payable on delay in payment of cess.
Penalty for non-payment of cess within the specified time.
Recovery of amount due under the Ordinance.
Appeals.
Penalty.
Offences by companies.
4 THE GAZETTE OF INDIA EXTRAORDINARY [PART U^ Power to make rules.
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 exercised all due diligene to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (/), where an 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 othef officer shall also 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.
14. (/) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Ordinance.
(2) Without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:—
(a) the manner in which and the time within which the cess shall be collected under sub-section (2) of section 3;
(b) the particulars of the returns to be furnished, the officer or authority to whom or to which such returns shall be furnished and the manner and time of furnishing such returns under sub-section (1) of section 4;
(c) the powers which may be exercised by the officer or authority under section 7;
(d) the authority which may impose penalty under section 9;
(e) the authority to which an appeal may be filed under sub-Section (1) of section 11 and the time within which and the form and manner in which such appeal may be filed;
(/) the fees which shall accompany an appeal under sub-section (2) of section 11; and
(g) any other matter which has to be, or may be, prescribed.
(3) Every rule made under this Ordinance shall be laid, as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
SHANKER DAYAL SHARMA, President.
K.L.MOHANPURIA, Secy, to the Govt. of India.