(1) Where an offence under this Act has been committed by any department of the 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:
     Provided that nothing contained in this section shall render any person liable to any punishment if such person proves that the offence was committed without his knowledge or that such person exercised all due diligence to prevent the commission of such offence.
     (2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been committed by a Department of the 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.
                                        STATE AMENDMENTS
    Andhra Pradesh
        In the principal Act, for section 87, along with the marginal heading the following section shall be substituted, namely:-
         87. Offences by Government officials. --- Where any offence under this Act has been committed by any person who is or was employed in the Central Government or the State Government, as the case may be, at the time of commission of such alleged offence, the Court shall take cognizance of such offence provided the procedure laid down in section 197 of the Code of Criminal Procedure, 1973 (Act 2 of 1974) is followed.
        [Vide Andhra Pradesh Act 22 of 2018, sec. 10 (w.e.f. 1-1-2014).]
Maharashtra
        For section 87 of the principal Act, the following section shall be substituted, namely:---

        87. Offences by Government Officials. --Where any offence under this Act has been committed by any person who is or was employed in the Central Government or the State Government, as the case may be, at the time of commission of such alleged offence, the court shall take cognizance of such offence provided the procedure laid down in section 197 of the Code of Criminal Procedure, 1973 (2 of 1974), in its application to the State of Maharashtra, is followed.

        [Vide Maharashtra Act 37 of 2018, sec. 9 (w.e.f. 26-4-2018).]

Haryana
    After section 87 of the principal Act, the following section shall be inserted, namely:-
    “87A. Offences by Government officials.- Where an offence under this Act has been committed by any person who is or was employed in the Central Government or State Government, as the case may be, at the time of commission of such alleged offence, no court shall take cognizance of such offence unless the procedure laid down in section 197 of the Code of Criminal Procedure, 1973 (Central Act 2 of 1974) has been followed.”
    [Vide Haryana Act 21 of 2018, sec. 4 (w.e.f. 9-5-2018).]