Section 77 – Draft-Bills-Reports – PROSECUTION AND COMPOUNDING OF OFFENCES – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 77 – 77. Offences by Companies and certain other persons (1) Where an offence committed by a person 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 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 an offence under this Act has been committed by a company and it is proved that the offence has been committe
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =