Legal Provisions of Section 305 of Code of Criminal Procedure, 1973 (Cr.P.C.), India.
Procedure when corporation or registered society is an accused:
This section prescribes the procedure to b; followed when a corporation or a registered society is an accused in a criminal case.
ADVERTISEMENTS:
Sub-section (2) requires that when a corporation or a legistered society is the accused person in an inquiry or trial, it should appoint a nominee to represent it. Where there is no nomination under Section 305 the person who is responsible for the conduct of business of the company shall be liable for punishment.
Where it is proved that the offence has been committed due to the negligent act or omission of any director or manager of the company, he shall be liable for punishment. Once the guilt of the company is proved it may be directed to point out the person on whom liability is to be fixed.
The Supreme Court in State of West Bengal v. Calcutta Corporation observed that State like any other individual is to be held criminally liable, unless the statute either expressly or by necessary implication exempts the State from such liability.