(l) \thre an offence under this Act has been committed by n company, evciy person who at the time the offence was committed, was in charge of, and was Iesponsrblc to the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty oflhe offence and shall be liable to be proceeded against and punished accordingly:
Provided that nothing contained in this sub-section shall render any such person liable to any punishment provrded 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 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 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.
Explanation.—For the purposes of this section,—
(a) “ company ” means a body corporate, and includes a firm or other association of individuals; and (In) ‘fdirector ’ in relation to a firm means a partner in the "In.
)7. Trial af (flatten—No court inferior to that of a Magistrate of the Second Class shall try an offence punishable under this Act.
18. Com/actuation to [oral anlhonh'e: from [he flawed: {1/ In:
callected.— From the proceeds of' the tax collected under this Act every year, there shall be paid to each local authority such compensation as may be fixed by the Government with due regard to the length of the roads maintained by such local authority and the volume of motor traffic making use of such roads. The annual compensation payable shall be fixed in advance for periods of five years on the recommendation of" a Committee to be appointed by the Government from time to time. The decision of the Government in the matter shall be final.
l9. Prolahanfm bonaftd: (MIL—N0 prosecution, suit or other proceedings shall lie against any person for anything in good faith, done or intended to be done, under this Act.