¹[ ²[34A. Offences by Government departments.--Where an offence under Chapter IV or Chapter IVA has been committed by any department of Government, such authority as is specified by the Central Government to be in charge of manufacture, sale, or distribution of drugs or where no authority is specified, 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:
     Provided that nothing contained in this section shall render any such authority or person liable to any punishment provided in Chapter IV or Chapter IVA, as the case may be , if such authority or person proves that the offence was committed without its or his knowledge or that such authority or person exercised all due diligence to prevent the commission of such offence.]]