Who among the following can be held liable for neglect under Section 45 of PERA Act 2024?

According to Section 45 of PERA Act 2024, if a company commits an offence due to neglect, liability extends not only to the company itself but also to the officers responsible for its management, including directors, managers, and secretaries.

This provision ensures that individuals in positions of responsibility cannot evade accountability when their neglect contributes to violations of the Act. Each officer is expected to exercise due diligence and ensure compliance with legal obligations. Failure to do so makes them personally liable, alongside the company.

By holding all relevant officers accountable, Section 45 strengthens enforcement, promotes responsible corporate governance, and ensures that both the entity and its management act diligently to prevent offences under the PERA Act 2024.