(1) Where an offence under this Act has been committed by a company or professionals or a firm, every person who, at the time the offence was committed, was in charge of, and was responsible to the company for the conduct of the business of the company or concerned professionals or firms 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 section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
(2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been committed by a company or professionals or firms 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, professional or other officer of the company or professionals or firms, such Director, Manager, Secretary, professional or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly and as per the punishments mentioned in this Chapter.
Explanation: For the purposes of this section,-
(i) ‘company’ means a body corporate and includes a firm or other association of individuals; and
(ii) ‘Director’, in relation to a firm, means a partner in the firm.
62. Notwithstanstanding any action which may be taken under the provisions of this Act, any member of the Service who,-
(i) if is found to be guilty of any violation of duty or willful breach of any provision of this Act or any rule or order made thereunder;
(ii) refuses to comply with a call to duty, or withdraws or abstains from the duties of his office without permission, being absent on leave fails without reasonable cause to report himself for duty on expiration of such leave; or Offences by companies or professionals or firms.
Penalty for violation of duty.
PUNJAB GOVT. GAZ.(EXTRA), NOVEMBER 26, 2024 (AGHN 5, 1946 SAKA) 86
(iii) accepts any other employment or office or engages himself in business in contravention of the provisions of the Punjab Civil Service Rules, and Government Employees (Conduct) Rules, 1966, shall in addition to disciplinary action as per the Punjab Civil Service Rules, and Government Employees (Conduct) Rules 1966, be punishable with a fine which may extend upto an amount not exceeding three months’ pay of such member.
CHAPTER VIII PROCESS TO LEVY PENALTIES