(1) If the person comitting an offence under this Act is a company, every person who, at the time the offence was committed, was incharge of, and 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 such person liable to any punishment provided 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 the offence.
(2) Notwithstanding anything 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.
Cognizance of offences.
Offences by companies.
[Act No.34 of 1987] 21
Explanation:– For the purposes of this section, „company‟ means a body corporate and includes a firm or other association of individuals; and „director‟ in relation to a firm means a partner in the firm.
28. No court shall take cognizance of an offence punishable by or under this Act unless a complaint thereof is made within six months of the date on which the offence is alleged to have been committed.
29. In regard to any money set apart in any establishment specifically for the purpose of promoting the welfare of the employees in such establishment, the Board shall have power-
(i) to require the production of any document in possession of the employer of the establishment in connection with such money to satisfy itself as to whether such money is being applied for such purposes;
(ii) to call for any such information from the employer of the establishment as it may deem relevant; and
(iii) to issue such directions to the employer of the establishment as it may deem fit for the purpose of utilising the Fund for promoting the welfare of the employees in the establishment.
30. Any person who wilfully fails to produce any document required by the Board or to furnish any information called for by the Board or wilfully fails to comply with any direction issued by the Board under section 29 shall, on conviction, be punished with-
(a) for the first offence, with imprisonment for a term which may extend to three months, or with fine which may extend to five hundred rupees or with both: and Limitation of prosecution.
Power to supervise the welfare activities of an establishment.
Penalty for noncompliance with direction of the Board.
22 [Act No.34 of 1987]
(b) for a second or subsequent offence, with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees or with both:
Provided that in the absence of special and adequate reasons to the contrary to be mentioned in the judgment of the court; in any case where the offender is sentenced to fine only, the amount of fine shall not be less than fifty rupees.
31. The Board shall, as soon as may be after the end of each year, prepare and submit to the Government before such date and in such form as may be prescribed, a report giving an account of its activities during the previous year, and the report shall also give an account of the activities, if any, which are likely to be undertaken by the Board in the next year. A copy of such report shall be laid on the table of the Legislature of the State.