119-D. Offences and Penalties.––

Notwithstanding anything contained in this Act or the rules made thereunder whoever commits any of the offence specified in column (2) of the Table below, shall on conviction by a Judicial Magistrate of first class for each of such offence be punishable with the sentence indicated in column (3) of the said Table, namely:––

119-E. Punishment under other laws not barred.––

Nothing in this Act shall prevent any person from being prosecuted and punished under any other law for the time being in force for any act or omission made punishable by or under this Act : Provided that no person shall be so prosecuted and punished for the same offence more than once.

119-F. Offences by companies.––

Where an offence under this Act is 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.

119-G. The Board shall be competent for upward revision of the fines provided under this Act from time to time.]