11. In the principal Act, after section 64, the following new section 64-A shall be inserted, namely:-
"64-A. Commission of offence by companies. (1) If the person committing an offence under this Act is a company, the company as well as every person in charge of and responsible to the company for the conduct of its business at the time of the commission of the offence, shall be deemed to be guilty of offence, and shall be liable to be proceeded against and punished accordingly:
Provided that where a company has different establishments or branches of different units in any establishment or branch, the Chief Executive Officer and the person in charge of such establishment, branch, unit nominated by the company as responsible for the conduct of the business shall be liable for contravention in respect of such establishment, branch or unit.
Section 11 • THE ASSAM EXCISE (AMENDMENT) ACT, 2018
Section 11. Insertion of new section 64-A
the-assam-excise-amendment-act-2018-sec-11.json
•
Section 11
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"act_title": "THE ASSAM EXCISE (AMENDMENT) ACT, 2018",
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"section": {
"number": "11",
"title": "Section 11. Insertion of new section 64-A",
"chapter": null,
"content": "11. In the principal Act, after section 64, the following new section 64-A shall be inserted, namely:-\n\"64-A. Commission of offence by companies. (1) If the person committing an offence under this Act is a company, the company as well as every person in charge of and responsible to the company for the conduct of its business at the time of the commission of the offence, shall be deemed to be guilty of offence, and shall be liable to be proceeded against and punished accordingly:\nProvided that where a company has different establishments or branches of different units in any establishment or branch, the Chief Executive Officer and the person in charge of such establishment, branch, unit nominated by the company as responsible for the conduct of the business shall be liable for contravention in respect of such establishment, branch or unit.",
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