Offences by companies, etc
Section 71 of the Andhra Pradesh Excise Act, 1968 deals with offences by companies, etc. 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 commission of the offence, shall be deemed to be guilty of the offence, and shall be liable to be proceede
Offences by companies, etc - (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 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 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 in sub-section (1) where an offence under this Act, has been committed by 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) "director" in relation to firm; means a partner in the firm.
Section 71, The Andhra Pradesh Excise Act, 1968 (Act 17 of 1968).
Questions about Section 71
What does Section 71 of the Andhra Pradesh Excise Act deal with?
Section 71 of the Andhra Pradesh Excise Act is headed "Offences by companies, etc". 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 commission of the offence, shall be deemed to be guilty of the offence, and shall be liable to be proceede
How do I find court cases under Section 71 of the Andhra Pradesh Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Excise Act 71, section 71 Andhra Pradesh Excise Act, section 71 of the Andhra Pradesh Excise Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Andhra Pradesh Excise Act enacted?
Andhra Pradesh Excise Act was enacted in 1968 as Act 17 of 1968. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
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- 73. 492 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/73bd091b-f3f9-4bcc-81fe-d70af97ecd47.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/4d106916-d870-42e7-bb42-a6808753b22a/content). This page is not a substitute for legal advice.