21. Offences to be tried by Executive Magistrate.—(1) The State Government may confer, on an
Executive Magistrate, the powers of a Judicial Magistrate of the first class for the trial of offences under
this Act; and, on such conferment of powers, the Executive Magistrate, on whom the powers are so
conferred, shall be deemed, for the purposes of the Code of Criminal Procedure, 1973 (2 of 1974), to be a
Judicial Magistrate of the first class.
(2) An offence under this Act may be tried summarily.
22. Offence to be cognizable and non-bailable.—Notwithstanding anything contained in the Code
of Criminal Procedure, 1973 (2 of 1974), every offence under this Act shall be cognizable and nonbailable.
23. Offences by companies.—(1) Where an offence under this Act has been committed by a
company, every person who, at the time the offence was committed, was in charge of, and was
responsible to, the company for the conduct of the business of the company, as well as the company, shall
be deemed to be guilty of the offence and shall be liable to be proceeded against and punished
accordingly.
(2) Notwithstanding anything contained in sub-section (1), where any offence under this Act has been
committed by a company and it is proved that offence has been committed with the consent or connivance
of, or is attributable to, any neglect on the part of, any director, manager, secretary or other officer of the
company, such director, manager, secretary or other officer shall be deemed to be guilty of that offence
and shall be liable to be proceeded against and punished accordingly.
Explanation.—For the purposes of this section,—
(a) “company” means any body corporate and includes a firm or other association of individuals;
and
(b) “director”, in relation to a firm, means a partner in the firm.