Employees Provident Funds And Miscellaneous Provisions Act, 1952
Section - 14A - Offences by companies
[Offences by companies.14A. (1) If the person committing an offence under this Act, [, the Scheme [, the [* * *] Pension Scheme or the Insurance Scheme]] 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 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 any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he 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 [, the Scheme or [, the [* * *] Pension Scheme or the Insurance Scheme]] 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 or manager, secretary or other off .... To read the full section download the app from Google Play store
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