" 14(2A) Whoever contravenes or makes default in complying with any provisions of this or of any condition subject to which exemption was granted under Section 17 shall, if no other penalty is elsewhere provided by or under this for such contravention or non compliance, be punishable with imprisonment which may extend to three months, or with fine which may extend to one thousand rupees, or with both." 14A(l) If the person committing an offence under this , the Scheme (the Family Pension Scheme or the Insurance 950 Scheme) is a company, every person, who at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly; Provided that nothing contained in this sub section shall render any such person liable to any punishment, if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.