(1) Where an offence under this Act bas been committed by a company, every person who at the time the offence was committed was responsible to the company for the conduct of its business 21S well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:
O[ffcl1ces by Companies.
(3)
(b)
(c)
(2)
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.
Notwithstanding anything contained in sub-section (1) where any 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 10 any neglect on the pari: of any director, manager, secretary or ojheroHlcer of the .:
Power to arrest person committing an offence and refusing 10 give name and address.
Compounding of offences, 7 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 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.
21. It shall be lawful for any officer of the Department au thorised by it in this behalf to arrest and hand over to the officerin-charge of the nearest police station any person who commits or is suspected to have committed an offence punishable under Section 19 and who on demand refuses to give his true name or address or where there is reason to believe that the name or address given by him is not correct, such police officer shall adopt legal measures as may be necessary or cause that person to be taken before a Magistrate with the least possible delay.