Report No. 47
III. Prevention of Food Adulteration Act, 1954
(1) A new section-section 21B-should be inserted to provide for public condemnation of corporations convicted of offences under the Act.1
IV. Essential Commodities Act, 1955
(1) The maximum term of imprisonment under section 7(1)(a)(ii) should be increased from five to seven years.2
(2) In section 10A, the words "and bailable" should be provided.3
(3) A new section-section 10B-should be inserted to provide for the public condemnation of corporations convicted of offences under the Act.4
(4) Government should consider whether the position under the principal penal provision-section 7 should not be brought in line with the position recommended in this report, for others laws, in respect of mens rea, (i.e., the mens rea should not be totally eliminated but should be presumed, it being open to the accused to disprove it.)5
1. Para. 8.1.
2. Para. 15.51.
3. Para. 15.52.
4. Para. 8.1.
5. Para. 15.50.
V. Wealth Tax Act, 1957
The amendments will be on the same lines as in the Income-Tax Act.1
1. Para. 15.53.