(1) If the person committing an offence punishable' (Maw under this Act is a company, the company, and, every by 6e6i• director, manager, secretary or agent of the company, unless such director, manager, secretary or agent proves that the offence was committed without his knowledge or consent or that he had exercised all due diligence to prevent the commission of such offence, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
(2) Where an offence punishable 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 other officer or person concerned in the management of the company, such other officer or person 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 a body corporate and includes a - firm or other association of individuals; and
(b) "director", in relation to a Emu, means a partner in the rm.
12 The Taxee on Entry of Goods into Calcutta Metropolitan Area Act, 1970.
[president's Act
CHAPTER VII APPRAT S APB's). 27. (1) Any dealer, deeming himself aggrieved by any order passed -under this Act, may, in the prescribed manner and within one month from the date of such order, appeal therefrom to such officer of Government as may be prescribed:
Provided that no appeal shall be entertained by_ such officer unless he is satisfied that an amount equal to fifty per cent. of the tax assessed under this Act or such lesser amount as such officer may, after considering all the circumstances of the case, fix, has been deposited by the appellant.
2) The officer. of Government to whom the appeal is.
made may, after giving the parties an opportunity of being heard and after making such further inquiry, if any, as he deems fit, pass any order, confirming, altering or annulling the order appealed against and may also pass any interim order if he thinks such interim order to be necessary:
Provided that no such order in appeal shall have the effect of subjecting any person to any greater penalty than has been adjudged against him in the order appealed from.
(3) An order passed in appeal under this section shall he -final.
rower to 28. The prescribed authority or the officer of Governtake ment hearing an appeal under section 27, shall, for the evidence aucablk, purposes of this Act, save the same powers as are vested in elite a Civil Court under the Coda of Civil Procedure, 1908, 5 of 1001.
while trying a suit, in respect of the following matters, namely: — 44 enforcing the attendance of any person and examining him on oath of affirmation;
(8) compelling the production of documents; and 4e issuing commissions for the examination of witneeeee.
CHAPTER VIII Mrs cr.i.r.s.wrous Partualase, 29, every dealer to whom a transport pass has been 4666"4/6/ granted under sub-section (1) of section 21, shall— ate., io be t naanbibleil furnish to the prescribed authority within the and made prescribed time such particulars as to the storage availabl ee* e and disposal of the specified goods as may be Owes, prescribed;
The Taxes on Entry of Goods into Calcutta Metropolitan 13 Area Act, 1970.
18 of 1970.]
(b) keep true accounts relating to the stock, purchases, and disposal of the specified goods:
Provided that if the prescribed authority is satisfied that the accounts are not sufficiently clear and intelligible for carrying oltt the purposes of this Act it may require the dealer to keep accounts in such form as may be prescribed;
make available for inspection by the prescribed •' authority any stocks of, or accounts, registers, vouchers or other documents relating to, such goods as may be required by the prescribed authority.