12. Offences by companies. - (1) Where an offence under this Act has been
committed by a company, 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, 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 any such person
liable to any punishment, if he proves that the offence was committed without his
knowledge or that he had exercised due diligence to prevent the commission of
such offence.
Section 12 • BIHAR TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 2011
Section 12(1)
bihar-tax-on-professions-trades-callings-and-employments-act-2011-sec-12.json
•
Section 12
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"act_slug": "bihar-tax-on-professions-trades-callings-and-employments-act-2011",
"section_label": "Section",
"section": {
"number": "12",
"title": "Section 12(1)",
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"content": "12. Offences by companies. - (1) Where an offence under this Act has been\ncommitted by a company, every person who at the time the offence was committed\nwas in charge of, and was responsible to, the company for the conduct of the\nbusiness of the company, as well as the company, shall be deemed to be guilty of\nthe offence and shall be liable to be proceeded against and punished accordingly:\nProvided that nothing contained in this sub-section shall render any such person\nliable to any punishment, if he proves that the offence was committed without his\nknowledge or that he had exercised due diligence to prevent the commission of\nsuch offence.",
"footnote": "",
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