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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. Nothwithstanding anything contained in sub-section 1 where such offence 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 be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. This analogous rule in the Defence of India Rules, 1939 was Rule 122. In the main part of the present rule there is no reference to body corporate but an Explanation is provided to the rule by which the scope of the rule is enlarged and company is made to mean any body corporate and to include a firm or other association of individuals. The Explaination also provides that director in relation to a firm means a partner in he firm. A company acts through its directors and Rule 145 of the Defence of India Rules throws on them the burden of proving the innocence if the company is found to have committed an offence under the rules. Rules 125 is a mere statement or explanation to be attached to any section or rule which deals with a criminal offence. It is not necessary to specify the rule in a charge under any rule read with rule 145. It is sufficient if the offence is specified and set out. Any person who, knowing or having reasonable cause to believe the any other person has contravened any of the provisions of these Rules or of any made thereunder, gives the other person any assistance with intent thereby to prevent hinder, or otherwise interfere with his arrest, trial or punishment for the said contravention, shall be deemed to have abetted that contravention. Where any person is prosecuted for contravening any of these Rules or order made thereunder which prohibits him form doing an act or being in possession of a thing without lawful authority or excuse or without a permit, licence, certificate or permission.
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Text Practice - Time 536 - English

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