If an offence by a company is due to neglect of an officer under Section 45 of PERA Act 2024, who becomes liable?

According to Section 45 of PERA Act 2024, if a company commits an offence due to the neglect or default of an officer, the concerned officer is also held legally liable in addition to the company. This ensures that individuals in positions of responsibility cannot evade accountability when their negligence leads to violations of the Act.

While the company remains primarily liable as a legal entity, the section explicitly extends responsibility to the officer whose neglect contributed to the offence. This dual liability promotes accountability, compliance, and proper governance within corporate structures, ensuring that officers act diligently to prevent violations.

By holding both the company and the negligent officer responsible, Section 45 strengthens enforcement, deters negligence, and protects public and State interests under the PERA Act 2024.