Essential Commodities Act, 1955

Offences by companies

10. (1) If the person contravening an order made under section 3 is a company, every person who, at the time the contravention 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 contravention 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 contravention took place without his knowledge or that he exercised all due diligence to prevent such contravention.

(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 purposes of this section,-

(a)	-	"company" means any body corporate, and includes a firm or other association of individuals; and
(b)	-	Google Play store Latest Job Openings View all 06 May 2026 Account Assistant / Article Clerk V.K. Ranjan & Co(Chartered Accountants) New Delhi B.Com View Details 05 May 2026 Accountant Sanjay K Pathak & Associates Noida Graduate (Any) View Details 11 May 2026 AUDIT INTERN M/S K.K.KHANNA AND COMPANY Noida CA Foundation View Details 09 May 2026 Audit Manager Kanna and Associates Coimbatore CA Inter View Details ARTICLESHIP 15 May 2026 Audit Assistant / Article Trainee / Intern SSGS and Associates Chennai CA Inter View Details 08 May 2026 Paid Assistants Quick Taxperts Private Limited Bengaluru Graduate (Any) View Details 29 April 2026 Internal Auditor SNCO Mumbai CA Inter View Details ARTICLESHIP 02 May 2026 Accounts and Audit Assistant Kothawade and Laddha Thane B.Com View Details Share  Facebook  Twitter  Linkedin  Reddit  Email  Whatsapp  Gmail  Pocket  Print  Pinterest  PDF  Translate Whatsapp Groups GST Income Tax CA Final CA Inter CAclubindia Login at CAclubindia CAclubindia India's largest network for finance professionals User Name Password Remember Me Forgot Password ? Alternatively, you can log in using: Login with Google Don't have an account? Register Now click here to register