47. False complaint made by society or association of persons or trust.—
(1) Where any offence
under sub-section
(1) of section 46 has been committed by any society or association of persons or trust
(whether registered or not), every person who, at the time the offence was committed, was directly in
charge of, and was responsible to, the society or association of persons or trust, for the conduct of the
business or affairs or activities of the society or association of persons or trust as well as such society or
association of persons or trust 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 had 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 society or association of persons or trust (whether registered or not) 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 such society or association of persons or trust,
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.
CHAPTER XV
MISCELLANEOUS
