23. Offences by companies.—(1) Where an offence under this Act has been committed by 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. (2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been committed by a company and it is proved that 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. 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. CHAPTER VII VIGILANCE COMMITTEES
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Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Act to have overriding effect.Section 4 · Local authorities to survey insanitary latrines and provide sanitary community latrines.Section 5 · Prohibition of insanitary latrines and employment and engagement of manual scavenger.Section 6 · Contract, agreement, etc., to be void.Section 7 · Prohibition of persons from engagement or employment for hazardous cleaning of sewers and septic tanks.Section 8 · Penalty for contravention of section 5 or section 6.India Code, Government of India. Text fetched 24 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.