0flencr.s by a~ifho~ities and Govemrllettt Depart~tlent

(I ) Where any offence under this Act has been committed--

(a) by any department of Government. the Hecd of the Department; or (b) by any authority, ekery person who, at the time the offence was committed, was directly incharge of, a1.d was respoasibl@ to the authority for {lie cc>~duct of the business of the authority as well as the authority,

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 the Head of the Department, or an$ pfson referred to in clause (b) liable to any punishment if he proves that the offence was con~rnitted without his knowledge or that he exercised all due diligence to prevent the cornniission of such offence. (2) Notwithsta~l'ding anything qonlained in sub-scct~on (I), where an offence punishable under this Act has been committed by a Departnieiit of Government or any authority referrcd to in clause (b) of sub-section (1) and it is proved that the offence has been co~nmitted with the consent dr connivance of, or is attributable to any neglect on the part of any offiCer, ollicr than the Head of the Department or in the case of any authqrity, any person other than the persons referred to in clause (b) of sub-section ( I ) , such officer or person shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.