Offences by companies

(1) If the person committing an offence under this Act is 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 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 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 contained 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 officer 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 firm means a partner in the firm. (1) Every employer of an establishment shall maintain and preserve for a period of 10 years — (a) a register of wages in form ‘D’. (b) a consolidated register of unclaimed wages and fines in Form ‘E’. However, in case pending before the appellate authorities the record shall be preserved till the cases are finally disposed. (2) The employer shall by the 31st of January every year forward to the Secretary a copy of the extract from the register in Form ‘B’ pertaining to the previous year.