Offences by companies.

1. (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 having committed 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 all due diligence to prevent the commission of such offence.

1. (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 having committed such offence and shall be liable to be proceeded against and punished accordingly.

Explanation. - For the purpose of this section,-

1. (a) "company" means a body corporate and includes a firm or other association of individuals; and
2. (b) "director", in relation to a firm, means a partner in the firm. Abatement. 45 of 1860. 150. (1) Whoever abets an offence punishable under this Act, shall, notwithstanding anything contained in the Indian Penal Code, be punished with the punishment provided for the offence. (2)

the time being in force, if any officer or other employee of the Board or the licensee enters intro or acquiesces in any agreement to do, abstains from doing,

permits, conceals or connives at any act or thing whereby any theft of electricity

is committed, he shall be punishable with imprisonment for a term which may

extend to three years, or with fine, or with both.

Cognizance of offences.

Compounding of offences.

2 of 1974.