Section 14: Offences by an agent.

1 Where an offence under this Act is committed by an agent of the employer or some other person, that agent or other person is liable to be proceeded against for the offence in the same manner as if he were the employer.

2 An employer who is charged with an offence under this Act is entitled to prove that-
a the offence was due to the act or default of another person; or
b he has used all due diligence to ensure that this Act is complied with.

3 Where a defendant seeks to avail himself the defense under sub-section (2)-
a the prosecution and person whom the defendant charges with the offence shall have the right to-
(i) cross-examine the defendant if he gives evidence, and any witness called by him in support of his plea. and
(ii) call rebutting evidence; and
b the court may make such order as it deems fit for the payment of the costs by any party to the proceeding, other than the prosecution, or to any other party thereto.

4 Where it appears to an authorised officer that an offence has been committed in respect of which proceedings might be taken under this Act against an employer, and the authorised officer is reasonably satisfied that the offence of which complaint is made was due to an act or default of some other person and that the employer could establish a defence under subsection (2), the authorised officer may make recommendation for proceedings to be taken against that other person, and in such proceedings, the defendant may be charged with the offence and. on proof that the offence was due to his act or default. be convicted for the offence for which the employer might have been charged.