Power of Magistrate to pass sentences under this Act.

v  A. Power of Magistrate to pass sentences under this Act.- Notwithstanding anything contained in the Code of Criminal Procedure, 1973(II of 1974.) it shall be lawful for a Metropolitan Magistrate or a Judicial Magistrate of the first class to pass on any person convicted of any offence under this Act a sentence of imprisonment or of fine or both as provided in the relevant section of this Act, in excess of his   powers under section 27 of the said Code]

B.  Competent Authority to be public servant.- The Competent Authority shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code (45 of 1860).

C.  Proceedings before Competent Authority to be judicial proceedings.- All proceedings before a Competent Authority shall be deemed to be the judicial proceedings for the purpose of sections 193 and 228 of the Indian Penal Code.

D.  Competent Authority deemed to be Civil Court for certain purposes.- Every Competent Authority shall be deemed to be a Civil Court for the purposes of sections 345 and 347 of the Code of Criminal Procedure, 1973.

E.  Indemnity for acts done in good faith.- No suit, prosecution or any other legal proceedings shall lie against any Competent Authority in respect of acts anything which is in good faith done or purported to be done by him under this Act.]

v  Offences by Companies.-(1) If the person committing an offence under this Act 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 business by 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 such punishment provided   in this Act if he proves that 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 with the consent or connivance of, or is attributable to any negligence no the part of, any director, manager, secretary or other office 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 a body corporate and includes a firm or association of         individuals; and

(b) “Director” in relation to a firm means a partner in the firm.