Under Section 45 of PERA Act 2024, who is primarily liable when a company commits an offence?

According to Section 45 of PERA Act 2024, when a company commits an offence, the company itself is primarily held liable. This means that legal responsibility is attributed to the corporate entity, rather than individual officers such as directors, secretaries, or managers, unless the law specifies otherwise.

The section ensures that companies cannot evade accountability simply by attributing actions to individual employees. While officers may also be held responsible in certain circumstances, the primary legal obligation rests with the company as a whole. This approach protects public and State interests by enforcing corporate compliance under the PERA Act 2024.

By assigning primary liability to the company, Section 45 reinforces corporate accountability, encourages proper governance, and ensures that penalties or corrective measures are directed appropriately to the entity responsible for the offence.