Can a company be proceeded against or prosecuted for any offence under the MGL?


Yes. Section 77 of the MGL provides that every person who was in-charge of or responsible to  a  company  for the conduct of its business shall, along-with the company itself, be liable to be proceeded against and punished for an offence committed by the company while such person was in-charge of the affairs of the company. If any offence committed by the company—

• has been ommitted with the consent/ connivance of, or

• is attributable to negligence of— any officer of the companythensuchofficershallbedeemed to be guilty of the said offence and liable to be proceeded against and punished accordingly.


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