Acts (English)

© GOVERNMENT OF TAMIL NADU 2025

[Regd. No. TN/CCN/467/2012-14.

[R. Dis. No. 197/2009.

[Price: Rs. 6.40 Paise.

No. 686] CHENNAI, FRIDAY, OCTOBER 31, 2025 Aippasi 14, Visuvaavasu, Thiruvalluvar Aandu-2056

Part IV—Section 2

Tamil Nadu Acts and Ordinances

CONTENTS Pages.

ACTS:

No.48 of 2025—The Tamil Nadu Highways (Amendment) Act, 2025. .. .. 232-234 No.49 of 2025—The Tamil Nadu Maritime Board (Amendment) Act, 2025. .. .. 235-238 No.50 of 2025—The Tamil Nadu Tax on Consumption or Sale of Electricity (Amendment)

Act, 2025. .. .. .. .. .. .. .. 239-241 No.51 of 2025—The Tamil Nadu Private Colleges (Regulation) Amendment Act, 2025. .. 243-245 IV-2—Ex. (686)

[231]TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 232 The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 30th October 2025 and is hereby published for general information:—

ACT No. 48 OF 2025.

An Act further to amend the Tamil Nadu Highways Act, 2001.

Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-sixth Year of the Republic of India as follows:—

Short title and

1. (1) This Act may be called the Tamil Nadu Highways

commencement. (Amendment) Act, 2025.

(2) It shall come into force on such date as the State

Government may, by notification, appoint.

Amendment of

Tamil Nadu Act section 19.

34 of 2002.

2. In section 19 of the Tamil Nadu Highways Act, 2001 (hereinafter referred to as the principal Act), in sub-section (8), for the expression "section 175 and section 176 of the Indian Penal Code (Central Act XLV of 1860)", the expression "section 210 and section 211 of the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023)" shall be substituted.

Amendment of

3. Section 47 of the principal Act shall be renumbered as

section 47.

sub-section (1) of that section and,—

(1) in sub-section (1) as so renumbered, for the expression "shall on conviction, be punishable with imprisonment for a term which may extend to six months, or with fine which may extend to one thousand rupees, or with both", the expression "shall be liable for a penalty which may extend to ten thousand rupees" shall be substituted;

(2) after sub-section (1) as so renumbered, the following sub-section shall be added, namely:—

"(2) Notwithstanding anything contained in sub-section (1), in a proceeding under section 53-A relating to resisting or obstructing an officer or authority, if the adjudicating authority deems fit, he may, after recording the reasons in writing, refer the matter for prosecution and the Administrator, shall, file a complaint before the Magistrate having jurisdiction. On conviction, the offender shall be punished with imprisonment of either description for a term which may extend to six months, or with fine which may extend to ten thousand rupees, or with both.".

Amendment of

section 48.

4. In section 48 of the principal Act, for the expression "on conviction, be punishable with fine which may extend to five hundred rupees and with further fine which may extend to fifty rupees for each day after such conviction", the expression "liable for a penalty which may extend to five thousand rupees and in the case of continuing contravention with an additional penalty which may extend to five hundred rupees for every day during which such contravention continues after imposition of the penalty" shall be substituted.

Substitution of 5. For sections 49, 50 and 51 of the principal Act, the following

sections 49,50 sections shall be substituted, namely:—

and 51.

"49. Unauthorised occupation of Highway.— Whoever occupies or makes any encroachment on any highway in contravention of section 26 or fails to comply with the notice served on him under clause (ii) of sub-section (2) of section 28 shall be liable for a penalty which may extend to two thousand rupees in respect of the first contravention, five thousand rupees in respect of second or subsequent contravention and if the contravention is continued after imposition of penalty, liable for a further penalty which may extend to five hundred rupees for each day on which the contravention is so continued.

Explanation.— For the purpose of this section and section 51, "second or subsequent contravention" means the same or similar contravention committed by the person within a period of three years from the date of imposition of a penalty.

50. Causing damage to Highways.— Whoever in contravention of the provisions of section 46 willfully causes or allows any vehicle or animal in his charge to cause any damage to any highway, shall be liable for a penalty which may extend to one lakh rupees:

Provided that in a proceeding under section 53-A relating to any of the above contraventions, if the adjudicating officer deems fit, he may, after recording the reasons in writing, refer the matter for prosecution and the Administrator, shall, file a complaint before the Magistrate having jurisdiction. On conviction, the offender shall be punished with imprisonment of either description for a term which may extend to three months, or with fine which may extend to one lakh rupees, or with both.

51. Penalty for contraventions for which no penalty is specifically provided.— Whoever contravenes any of the provisions of this Act or of any rules or order made thereunder shall, if no other penalty is provided for such contravention under this Act, be liable for a penalty which may extend to one thousand rupees in respect of the first contravention, two thousand rupees in respect of second or subsequent contravention.

Insertion of new 6. After section 52 of the principal Act, the following section

section 52-A.

shall be inserted, namely:—

"52-A. Contraventions by companies.— Where a contravention of any of the provisions of this Act, or any rule made thereunder has been committed by a company, the provisions contained in section 52 shall, mutatis mutandis, apply.".

Substitution of 7. For section 53 of the principal Act, the following sections

section 53.

shall be substituted, namely:—

"53. Compounding of contraventions.–(1) Any contravention of the provisions of this Act, except clause(b) of sub-section (1) of section 47 and section 50, may, either before or after the initiation of adjudication proceeding, but before the imposition of penalty, be compounded by Administrator, on payment of such amount as he may specify:

Provided that such amount shall not, in any case, exceed the maximum penalty which may be imposed under this Act for that contravention.

(2) Where any contravention has been compounded under sub-section (1), no other proceeding shall be initiated or continued under this Act in respect of that contravention".

53-A. Adjudication.— (1) The Government may, for the purposes of adjudicating the contraventions and determining penalties under this Act, by notification in the Tamil Nadu Government Gazette, appoint an officer to be the adjudicating officer to hold an inquiry and impose penalty in such manner as may be prescribed:

Provided that the Government may appoint as many

adjudicating officers as may be required.

(2) The adjudicating officer may summon and enforce the attendance of any person acquainted with the facts and circumstances of the case to give evidence or to produce any document, which in the opinion of the adjudicating officer, may be useful for, or relevant to, the subject matter of the inquiry and if, on such inquiry, he is satisfied that the person concerned has contravened any of the provisions of this Act, he may impose such penalty as he deems fit:

Provided that no such penalty shall be imposed without

giving a reasonable opportunity of being heard.

53-B. Appeal.— (1) Any person who is aggrieved by an order passed by the adjudicating officer under section 53-A may prefer an appeal to the appellate officer as may be notified by the Government in the Tamil Nadu Government Gazette, within sixty days from the date of receipt of the order in such manner as may be prescribed:

Provided that an appeal may be admitted after the expiry of the period of sixty days if the appellate officer is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.

(2) The appellate officer may, after giving an opportunity of hearing to the parties to the appeal, pass such order as he may think fit.

(3) The appellate officer shall dispose of the appeal within

sixty days from the date of filing of appeal.

53-C. Recovery.— If the penalty imposed under section 53-A or under section 53-B, as the case may be, is not deposited in such manner as may be prescribed, the amount due shall be recovered as an arrear of land revenue.".

Amendment of

section 62.

8. In section 62 of the principal Act, for the expression "section 21 of the Indian Penal Code (Central Act XLV of 1860)", the expression "clause (28) of section 2 of the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023)" shall be substituted.

(By Order of the Governor)

S. GEORGE ALEXANDER, Secretary to Government, Law Department.

The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 30th October 2025 and is hereby published for general information:—

ACT No. 49 OF 2025.

An Act further to amend the Tamil Nadu Maritime Board Act,1995.

Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-sixth Year of the Republic of India as follows:—

Short title and 1. (1) This Act may be called the Tamil Nadu Maritime Board

commencement.

(Amendment) Act, 2025.

(2) It shall come into force on such date as the State

Government may, by notification, appoint.

Tamil Nadu Act

Amendment of 4 of 1996.

section 96.

2. In section 96 of the Tamil Nadu Maritime Board Act, 1995 (hereinafter referred to as the principal Act), for the expression "section 21 of the Indian Penal Code (Central Act XLV of 1860)", the expression "clause (28) of section 2 of the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023)" shall be substituted.

Substitution of 3. For sections 97 and 98 of the principal Act, the following

sections 97 and sections shall be substituted, namely:—

98. "97. Penalty for contravention of sections 27,28,29 and 30.— Whoever contravenes any order made under section 27 or section 28 or section 29 or fails to comply with any condition imposed under section 30 shall be liable for a penalty which may extend to, one lakh rupees in respect of the first contravention, three lakh rupees in respect of second or subsequent contravention and in the case of continuing contravention shall be liable for an additional penalty which may extend to five hundred rupees for every day during which such contravention continues, after imposition of the penalty.

Explanation.— For the purpose of this section and sub-section (2) of section 98, "second or subsequent contravention" means the same or similar contravention committed by the person within a period of three years from the date of imposition of a penalty.

98. Penalty for setting up wharves, quays etc., without permission. — (1) Any person who contravenes the provisions of section 35 shall be liable for penalty which may extend to two lakh rupees and in the case of continuing contravention with an additional penalty which may extend to five hundred rupees for every day during which the contravention continues, after imposition of the penalty.

(2) Whoever after having been imposed with penalty for the contravention under sub-section (1), commits the second or subsequent contravention, shall be liable for penalty not less than one lakh rupees which may extend to three lakh rupees, and in the case of continuing contravention with an additional penalty which may extend to five hundred rupees for every day during which such contravention continues, after imposition of the penalty.".

Amendment of

section 99.

4. In section 99 of the principal Act, for the expression "punishable with fine, which may extend to twice the amount of rates so due subject to a minimum of fifty rupees", the expression "liable for penalty which may extend to twice the amount of rates so due subject to a maximum of twenty five thousand rupees" shall be substituted.

Amendment of

section 101.

5. In section 101 of the principal Act, for the expression "section 168 of the Indian Penal Code(Central Act XLV of 1860)", the expression "section 202 of the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023)" shall be substituted.

Amendment of

6. In section 102 of the principal Act,—

section 102.

(1) in the marginal heading, for the expression "Other offences", the expression "Other contraventions" shall be substituted;

(2) for the expression "punishable with fine which may extend to two hundred rupees", the expression "liable for penalty which may extend to twenty five thousand rupees" shall be substituted.

Insertion of

7. After section 102 of the principal Act, the following sections

new sections shall be inserted, namely:—

102-A,102-

B,102-C and

102-D.

"102-A.Compounding of contraventions.— (1) Any contravention liable for penalty under sections 97, 98, 99, 102 or 110 may, either before or after the initiation of adjudication proceeding but before the imposition of penalty, be compounded by such officer, as may be notified by the Government in the Tamil Nadu Government Gazette, on payment of such amount as that officer may specify:

Provided that such amount shall not, in any case, be less than the minimum penalty, if any, or exceed the maximum penalty which may be imposed under this Act for that contravention.

(2) Where any contravention has been compounded under sub-section (1), no other proceeding shall be initiated or continued under this Act in respect of that contravention.

102-B. Adjudication.— (1) The Government may, for the purposes of adjudicating the contraventions and determining penalties under this Act, by notification in the Tamil Nadu Government Gazette, appoint an officer to be the adjudicating officer to hold an inquiry and impose penalty in such manner as may be prescribed:

Provided that the Government may appoint as many

adjudicating officers as may be required.

(2) The adjudicating officer may summon and enforce the attendance of any person acquainted with the facts and circumstances of the case to give evidence or to produce any document, which in the opinion of the adjudicating officer, may be useful for, or relevant to, the subject matter of the inquiry and if, on such inquiry, he is satisfied that the person concerned has failed to comply with any of the provisions of this Act, he may impose such penalty as he deems fit:

Provided that no such penalty shall be imposed without giving

a reasonable opportunity of being heard.

102-C. Appeal.— (1) Any person who is aggrieved by an order passed by the adjudicating officer under section 102-B may prefer an appeal to the appellate officer as may be notified by the Government in the Tamil Nadu Government Gazette, within sixty days from the date of receipt of order, in such manner as may be prescribed:

Provided that an appeal may be admitted after the expiry of the period of sixty days if the appellate officer is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.

(2) The appellate officer may, after giving the parties to the appeal an opportunity of being heard, pass such order as he may think fit.

(3) The appellate officer shall dispose of the appeal within

sixty days from the date of filing of appeal.

102-D. Recovery.— If the penalty imposed under section 102-B or 102-C, as the case may be, is not deposited in such manner as may be prescribed, the amount due shall be recovered as an arrear of land revenue.".

8. Section 103 of the principal Act shall be omitted. Omission of

section 103.

Substitution of 9. For section 104 of the principal Act, the following section shall

section 104.

be substituted, namely:—

"104. Contraventions by companies. — (1) Where a contravention of any of the provisions of this Act or of any rule, regulation or order made thereunder has been committed by a company, every person who, at the time the contravention 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 have contravened and shall be liable for a penalty specified under this Act:

Provided that nothing contained in this sub-section shall render any such person liable to any penalty provided in this Act, if he proves that the contravention was committed without his knowledge or that he had exercised all due diligence to prevent such contravention.

(2) Notwithstanding anything contained in sub-section (1), where any such contravention has been committed, by a company and it is proved that the contravention has been committed with the consent or connivance of, or is attributable to any negligence on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer, shall also be deemed to have contravened and shall be liable for a penalty specified under this Act.

Explanation.— For the purposes of this section,—

(a) "company" means any body corporate and includes a

trust, a firm, a society or other association of individuals; and

(b) "director" in relation to—

(i) a firm, means a partner in the firm,

(ii) a society, a trust or other association of individuals, means the person who is entrusted under the rules of the society, trust or other association, with the management of the affairs of the society, trust or other association, as the case may be.".

Amendment of

section 110.

10. In section 110 of the principal Act, in sub-section (2), for the expression "punishable with fine which may extend to two hundred rupees and where the breach is a continuing one, with further fine which may extend to fifty rupees for every day after the first day, during which such breach continues", the expression "liable for a penalty which may extend to twenty five thousand rupees and in the case of continuing contravention with an additional penalty which may extend to two hundred rupees for every day during which such contravention continues, after imposition of the penalty." shall be substituted.

(By Order of the Governor)

S. GEORGE ALEXANDER, Secretary to Government, Law Department.

The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 30th October 2025 and is hereby published for general information:—

ACT No. 50 OF 2025.

An Act further to amend the Tamil Nadu Tax on

Consumption or Sale of Electricity Act, 2003.

A Bill further to amend the Tamil Nadu Tax on

Consumption or Sale of Electricity Act, 2003.

Be it enacted by the Legislative Assembly of the State of

Tamil Nadu in the Seventy-sixth Year of the Republic of India as BE it enacted by the Legislative Assembly of the State of Tamil follows:— Nadu in the Seventy-sixth Year of the Republic of India as follows:—

1.(1) This Act may be called the Tamil Nadu Tax on

Consumption or Sale of Electricity (Amendment) Act, 2025.

Short title and Short title and commencement. commencement.

(2) It shall come into force on such date as the State

Government may, by notification, appoint.

Tamil Nadu Tamil Nadu Act 12 of 2003. Act 12 of

Amendment of Amendment of section 12. section 12.

2003

2. In section 12 of the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 (hereinafter referred to as the principal Act), in sub-section (2), for the expression "section 21 of the Indian Penal Code (Central Act XLV of 1860)", the expression "clause (28) of section 2 of the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023)" shall be substituted.

Amendment of Amendment of section 13. section 13.

3. In section 13 of the principal Act, in sub-section (2), for the expression "the Code of Criminal Procedure,1973 (Central Act 2 of 1974)", the expression "the Bharatiya Nagarik Suraksha Sanhita, 2023 (Central Act 46 of 2023)" shall be substituted.

4. After section 17 of the principal Act, the following section

shall be inserted, namely:—

Insertion of new Insertion of new section 17-A. section 17-A "17-A. Contraventions by companies.— Where a contravention of any of the provisions of this Act, or any rule made thereunder has been committed by a company, the provisions contained in section 17 shall, mutatis mutandis, apply.".

1TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 240 5. (1) Section 19 of the principal Act shall be re-numbered as

sub-section (1) of that section;

Amendment of Amendment of section 19. section 19.

(2) in sub-section (1), as so re-numbered, for the expression "punished with fine which may extend to ten thousand rupees", the expression "liable for a penalty which may extend to fifty thousand rupees" shall be substituted;

(3) after sub-section (1) as so amended, the following

sub-section shall be added, namely:—

"(2) Notwithstanding anything contained in sub-section (1), if the adjudicating officer, in a proceeding under section 19-B, deems fit, he may, after recording the reasons in writing, refer the matter for prosecution and such officer, as may be notified by the Government, shall, file a complaint before the Magistrate having jurisdiction. On conviction, the offender shall be punished with imprisonment of either description for a term which may extend to three months, or with fine which may extend to fifty thousand rupees, or with both.".

6. After section 19 of the principal Act as so amended, the

following sections shall be inserted, namely:–

19-B, 19-C

Insertion of new Insertion of new section 19-A, section 19-A, 19-B, 19-C and 19-D.

and 19-D.

"19-A. Compounding of contraventions.— (1) Any contravention liable for penalty under sub-section (1) of section 19 may, either before or after the initiation of adjudication proceeding but before the imposition of penalty, be compounded by such officer, as may be notified by the Government in the Tamil Nadu Government Gazette, on payment of such amount as that officer may specify:

Provided that such amount shall not, in any case, exceed the maximum penalty which may be imposed under this Act for that contravention.

(2) Where any contravention has been compounded under sub-section (1), no other proceeding shall be initiated or continued under this Act in respect of that contravention.

19-B. Adjudication.— (1) The Government may, for the purposes of adjudicating the contraventions and determining penalties under this Act, by notification in the Tamil Nadu Government Gazette, appoint an officer to be the adjudicating officer to hold an inquiry and impose penalty in such manner as may be prescribed:

Provided that the Government may appoint as many

adjudicating officers as may be required.

(2) The adjudicating officer may summon and enforce the attendance of any person acquainted with the facts and circumstances of the case to give evidence or to produce any document, which in the opinion of the adjudicating officer, may be useful for, or relevant to, the subject matter of the inquiry and if, on such inquiry, he is satisfied that the person concerned has failed to comply with any of the provisions referred to in section 19, he may impose such penalty as he deems fit:

Provided that no such penalty shall be imposed without giving

a reasonable opportunity of being heard.

2TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 241 19-C. Appeal.—(1) Whoever is aggrieved by an order passed by the adjudicating officer under section 19-B may prefer an appeal to the appellate officer as may be notified by the Government in the Tamil Nadu Government Gazette, within sixty days from the date of receipt of order, in such manner as may be prescribed:

19-C. Appeal.— (1) Whoever is aggrieved by an order passed by the adjudicating officer under section 19-B may prefer an appeal to the appellate officer as may be notified by the Government in the Tamil Nadu Government Gazette, within sixty days from the date of receipt of order, in such manner as may be prescribed:

Provided that an appeal may be admitted after the expiry of the period of sixty days if the appellate officer is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.

(2) The appellate officer may, after giving the parties to the appeal, an opportunity of being heard, pass such order as he may think fit.

(3) The appellate officer shall dispose of the appeal within sixty

days from the date of filing of appeal.

19-D. Recovery.— If the penalty imposed under section 19-B or under section 19-C, as the case may be, is not deposited in such manner as may be prescribed, the amount due shall be recovered as an arrear of land revenue.".

(By Order of the Governor)

S. GEORGE ALEXANDER, Secretary to Government, Law Department.

3TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 242 TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY 243 The following Act of the Tamil Nadu Legislative Assembly received the assent of the Governor on the 30th October 2025 and is hereby published for general information:—

ACT No. 51 OF 2025.

An Act further to amend the Tamil Nadu Private Colleges

(Regulation) Act, 1976.

Be it enacted by the Legislative Assembly of the State of Tamil Nadu in the Seventy-sixth Year of the Republic of India as follows:—

Short title and 1. (1) This Act may be called the Tamil Nadu Private Colleges

commencement.

(Regulation) Amendment Act, 2025.

(2) It shall come into force on such date as the State

Government may, by notification, appoint.

President's Act 19

Amendment of of 1976

section 42.

2. In section 42 of the Tamil Nadu Private Colleges (Regulation) Act, 1976 (hereinafter referred to as the principal Act), for the expression "punishable with fine which may extend to one hundred rupees", the expression "liable for a penalty which may extend to one lakh rupees" shall be substituted.

Amendment of 3. In section 43 of the principal Act,—

section 43.

(1) for sub-section (1), the following sub-section shall be

substituted, namely:—

"(1) If any person wilfully contravenes, or attempt to contravene, or knowingly abets the contravention of any of the provisions of this Act or any rule made thereunder, shall be liable for a penalty which may extend to two lakh rupees and in the case of continuing contravention, shall be liable for an additional penalty which may extend to five thousand rupees for every day during which such contravention continues, after imposition of the penalty.";

(2) in sub-section (2), for the expression "punishable with imprisonment for a term which may extend to one month, or with fine which may extend to one thousand rupees, or with both", the expression "liable for a penalty which may extend to five lakh rupees" shall be substituted.

Insertion of new 4. After section 43 of the principal Act, the following sections shall

sections 43-A, be inserted, namely:—

43-B, 43-C and

43-D.

"43-A. Compounding of contraventions.–(1) Any contravention liable for penalty under section 42 or under section 43 may, either before or after the initiation of adjudication proceeding but before the imposition of penalty, be compounded by such officer, as may be notified by the Government in the Tamil Nadu Government Gazette, on payment of such amount as that officer may specify:

Provided that such amount shall not, in any case, exceed the maximum penalty which may be imposed under this Act for that contravention.

(2) Where any contravention has been compounded under sub-section (1), no other proceeding shall be initiated or continued under this Act in respect of that contravention.

43-B. Adjudication.— (1) The Government may, for the purposes of adjudicating the contraventions and determining penalties under this Act, by notification in the Tamil Nadu Government Gazette, appoint an officer to be the adjudicating officer to hold an inquiry and impose penalty in such manner as may be prescribed:

Provided that the Government may appoint as many

adjudicating officers as may be required.

(2) The adjudicating officer may summon and enforce the attendance of any person acquainted with the facts and circumstances of the case to give evidence or to produce any document, which in the opinion of the adjudicating officer, may be useful for, or relevant to, the subject matter of the inquiry and if, on such inquiry, he is satisfied that the person concerned has failed to comply with any of the provisions of this Act, he may impose such penalty as he deems fit:

Provided that no such penalty shall be imposed without

giving a reasonable opportunity of being heard.

43-C. Appeal.— (1) Any person who is aggrieved by an order passed by the adjudicating officer under section 43-B may prefer an appeal to the appellate officer as may be notified by the Government in the Tamil Nadu Government Gazette within sixty days from the date of receipt of the order, in such manner as may be prescribed:

Provided that an appeal may be admitted after the expiry of the period of sixty days, if the appellate officer is satisfied that the appellant had sufficient cause for not preferring the appeal within that period.

(2) The appellate officer may, after giving the parties to the appeal an opportunity of being heard, pass such order as he may think fit.

(3) The appellate officer shall dispose of the appeal within

sixty days from the date of filing of appeal.

43-D. Recovery.— If the penalty imposed under section 43-B or under section 43-C, as the case may be, is not deposited in such manner as may be prescribed, the amount due shall be recovered as an arrear of land revenue.".

Substitution of

5. For section 44 of the principal Act, the following section shall be

section 44.

substituted, namely:—

"44. Contravention by companies.— (1) Where a contravention of any of the provisions of this Act or any rule made thereunder has been committed by a company, every person who, at the time the contravention 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 have contravened and shall be liable for a penalty specified under this Act:

Provided that nothing contained in this sub-section shall render any such person liable to any penalty provided in this Act, if he proves that the contravention was committed without his knowledge or that he had exercised all due diligence to prevent such contravention.

(2) Notwithstanding anything contained in sub-section (1), where any such contravention has been committed by a company and it is proved that the contravention 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 also be deemed to have contravened and shall be liable for a penalty specified under this Act.

Explanation.— For the purposes of this section,—

(a) "company" means any body corporate and includes a

trust, a firm, a society or other association of individuals; and

(b) "director" in relation to—

(i) a firm, means a partner in the firm,

(ii) a society, a trust or other association of individuals, means the person who is entrusted under the rules of the society, trust or other association, with the management of the affairs of the society, trust or other association, as the case may be.".

Omission of

6. Sections 45 and 46 of the principal Act shall be omitted.

sections

45 and 46.

Amendment of

section 48.

7. In section 48 of the principal Act, for the expression "section 21 of the Indian Penal Code (Central Act XLV of 1860)", the expression "clause (28) of section 2 of the Bharatiya Nyaya Sanhita, 2023 (Central Act 45 of 2023)" shall be substituted.

(By Order of the Governor)

S. GEORGE ALEXANDER, Secretary to Government, Law Department.

PRINTED AND PUBLISHED BY THE COMMISSIONER OF STATIONERY AND PRINTING, CHENNAI ON BEHALF OF THE GOVERNMENT OF TAMIL NADU