(1) Where an offence under this Act has been committed by a company, every person who, at the time of the offence was committed, was in charge of or 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 any such person liable to any punishment, 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 anybody corporate and includes a firm or other association of individuals; and
(b) "director" in relation to a firm, means a partner in the firm.
CHAPTER VIII MISCELLANEOUS
28. Notwithstanding anything to the contrary in any law for the time being in force, each apartment of a property (including its percentage of undivided interest in the common areas and facilities appurtenant to such apartment) shall be deemed to be a separate unit for the purpose of assessment of tax on land, municipal rate and taxes, Offences by company.
Separate assessment.
24 and for this purpose, a Local Authority shall make all suitable rules to carry out the provisions of this section.
29. In case of redevelopment, the share of each owner shall be in percentage equal to the percentage of undivided interest of each owner in the property.
30.(1)All promoters, apartment owners, tenants of such owners, employees of owners and tenants, or any other person who may in any manner use property or any part thereof shall be subject to the provisions of this Act and to the declaration and the bye-laws of the association of allottees adopted pursuant to the provisions of this Act.
(2) All agreements, decisions and determinations lawfully made by the association of allottees in accordance with the provisions of this Act, declaration and bye-laws shall be deemed to be binding an all apartment owners.
31. The Competent Authority and the Appellate Authority shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860.
32. No suit, prosecution or other legal proceedings shall lie against the Competent Authority or the Appellate Authority for anything which is in good faith done or intended to be done under this Act or the rules or the bye-laws made thereunder.
33.(1)The State Government may make rules for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing powers they may make rules in respect of all matters expressly required or allowed by this Act to be prescribed.
34.(1) If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by order, published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act as may appear to be necessary for removing the difficulty:
Provided that no order shall be made under this section after expiry of two years from the date of commencement of this Act.
(2) Every order made under this section shall, as soon as may be after it is made, be laid before the State Legislature.
35. If the State Government is of the opinion that the operation of any provision of this Act causes any undue hardship, it may exempt, by a general or special order, any class of person or areas from the provisions of this Act.
Redevelopment.
Act to be binding on apartment owners, tenants, etc.
Competent Authority and Appellate Authority to be public servants.
45 of 1860.
Protection of action taken in good faith.
Powers to make rules.
Power to remove difficulties.
Powers to exempt.
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