section 92
Offences by companies and Hindu undivided family
The Maharashtra Sales Tax Act, 1979Tax1979106 sections6 chapters
Chapter VIII OFFENCES AND PENALTIES
Statutory text
- (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 offences 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 provided in this Act, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such 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 other 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 purpose of this section,—
- (a) “company” means a body corporate and includes a firm, association of persons or body of individuals, whether incorporated or not, and
- (b) “Director” in relation to a firm means a partner in the firm and in relation to any association of persons or body of individuals means any member controlling the affairs thereof.
- (3) Where an offence under this Act has been committed by a Hindu undivided family, the karta thereof shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished
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