The Meghalaya Cement Cess Act, 2010 (Act No. 5 of 2011)State Act of Meghalaya · Act 5 of 2011
Where an offense under this Act has been committed by. a company, every person who at the time the offense was committed was In-charge of, and was responsible for the conduct of the company as well as the company, shalt be deemed to be guilty of the offence and shall be liable to be prosecuted against and punished accordingly.
Provided. that such person shall not be liable to any punishment under this section if he proves that the offence was committed without his knowledge and that he had exercised all due diligence to prevent the commission of such offence.
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