Section 31:
Offences by Government Departments
(1) Where an offence under this Act has been
committed by any Department of Government, the Head of the Department shall be deemed to be guilty
of the offence and shall be liable to be proceeded against and punished accordingly unless he proves that
the 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 by a Department of Government and it is proved that the offence has been committed with the
consent or connivance of, or is attributable to any neglect on the part of, any officer, other than the Head
of the Department, such officer shall also be deemed to be guilty of that offence and shall be liable to be
proceeded against and punished accordingly.