Trade Marks Act, 1999
Section - 114 - Offences by companies
Offences by companies.
114. (1) If the person committing an offence under this Act is a company, the company as well as every person in charge of, and responsible to, the company for the conduct of its business at the time of the commission of the offence 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 has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or that the commission of the offence 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 anybody corporate and includes a firm or other association of individuals; and |
| (b) | - | Google Play store
06 July 2026
C.A./CA Inter OR pursuing C.A./GST/Accounts/Audit/IT - HeadArvindkumar Maniar & Co. Rajkot CA View Details
ARTICLESHIP
30 June 2026
Taxation Content Writer InternInteractive Media Pvt Ltd. New Delhi CA Inter View Details
ARTICLESHIP
30 June 2026
Article Assistant or Paid AssistantVIKAS VERMA & CO New Delhi Others View Details |
CAclubindia
