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CS Professional · Compliance Management, Audit and Due Diligence · Values, Ethics and Professional Conduct

A company commits an offence under the Company Secretaries Act, 1980. The company secretary of the firm proves the offence occurred with no consent or connivance from him, but it is shown to be attributable to his neglect. What is the position under section 28?

He is also deemed guilty and may be proceeded against. Section 28(2) makes a director, manager, secretary or other officer liable if the offence is attributable to his neglect, even without consent or connivance.

  1. AHe cannot be held guilty because he did not consent
  2. BHe is also deemed guilty of the offence and liable to be proceeded againstCorrect
  3. CHe is liable only if he is a director of the company
  4. DHe is liable only if the company is a firm

Explanation

Section 28(2) deems a director, manager, secretary or other officer guilty where the offence is committed with consent or connivance, or its commission is attributable to any neglect on his part. Neglect alone suffices, so absence of consent is no defence.

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