Section 3A: Offences by companies

¹[Where a person committing a contravention of section or any other provisions of this Act is a every person who, at the time of the contravention was committed, was in charge of, and was responsible to the company, for the conduct of the business of the company as well as the company, its managing directors and other directors, shall be deemed to be guilty of the contravention and shall be liable to be proceeded against and punishable accordingly:

Provided that nothing contained in this section shall render any such person liable to punishment if he proves that the contravention took place without his knowledge of that he exercised all due diligence to prevent such contravention.]