Penalties
Section 26 of the Rubber Act, 1947 deals with penalties. ] If any person-- (a) contravenes any provision of this Act, other than section 11 or section 13, or any rule made under this Act, or (b) in any report or return to be furnished under this Act, makes any statement which is false and which he knows to be false or does not believe to be true, or (c) o The Act came into force on 18 Apr 1947.
1[(1)] If any person--
(a) contravenes any provision of this Act, other than section 11 or section 13, or any rule made under this Act, or
(b) in any report or return to be furnished under this Act, makes any statement which is false and which he knows to be false or does not believe to be true, or
(c) obstructs any officer of the Board in the discharge of any duty imposed on or entrusted to him by or under this Act, or
(d) having the control or custody of any account book or other record, fails to produce such book or record when required by any authorised officer to do so,
he shall be 2[liable to penalty which may extend to fifty thousand rupees.]
3[(2) If the person committing any offence under sub-section (1) 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 provided in this Act 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.
(3) Notwithstanding anything contained in sub-section (2), where an offence under sub-section (1) 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 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) "director" in relation to a firm means a partner in the firm.]
Section 26, The Rubber Act, 1947 (Act 24 of 1947).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Kizhakkekkara Rubber Traders v. Rubber Board & Ors.
Court's Decision & Legal Precedent
Sale of rubber to an unlicensed manufacturer is a licence-condition violation under the Rubber Act licensing scheme (s.14). The Board may proceed against the licencee after notice, but must also proceed against the unlicensed manufacturer rather than treating licence-suspension of the trader as the only sanction; cess liability is to be finally adjudicated after hearing both the seller and the unlicensed purchaser, with any interim deposit adjusted.
On this section: Board’s proposed penal action for licence-condition breach engages s.26 penalties; court requires notice-based adjudication against trader and unlicensed manufacturer rather than one-sided demand.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 26
What have the courts held on Section 26 of the Rubber Act?
Kizhakkekkara Rubber Traders v. Rubber Board & Ors. (16 Jul 2009) is the leading judgment on this section among those set out below: Board’s proposed penal action for licence-condition breach engages s.26 penalties; court requires notice-based adjudication against trader and unlicensed manufacturer rather than one-sided demand.
How do I find court cases under Section 26 of the Rubber 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: Rubber Act 1947 26, section 26 Rubber Act 1947, section 26 of the Rubber Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Kizhakkekkara Rubber Traders v. Rubber Board & Ors. (16 Jul 2009).
What should I read with Section 26 of the Rubber Act, and has it changed?
Its own text turns on section 11 (Power to prohibit or control imports and exports of rubber), section 13 (Power to fix maximum and minimum prices for sale of rubber), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When did Section 26 of the Rubber Act come into force?
Section 26 of the Rubber Act, cited as Rubber Act 1947 26, came into force on 18 Apr 1947, having been enacted on 18 Apr 1947. It is in force as at the date shown on this page.
Other sections of this Act
- 25. Power of Central Government to make rules864 words
- 12. Imposition of new rubber cess699 words
- 4. Constitution of the Board390 words
- 3. Definitions345 words
- 8. Functions of the Board260 words
- 26B. Adjudication of penalties209 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. Text as in force on 16 Oct 2026. This page is not a substitute for legal advice.