15F . Offence for failure to pay penalty or additional penalty. — THE ENVIRONMENT (PROTECTION) ACT, 1986

section 16. 15F . Offence for failure to pay penalty or additional penalty. Where any person fails to pay the penalty or additional penalty, as the case may be, under sections 14A, 14B, 15, 15A or section 1SB within ninety days of such imposition, he shall be liable for imprisonment which may extend to three years or with fine which may extend to twice the amount of the penalty or with both. (2) Where any offence under sub-section (Z) has been committed by a company, every person who, at the time the offence was committed, was directly 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 offence and he shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any person liable to any punishment provided in sub-section (1), 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. (3) Notwithstanding anything contained in sub-section (2), where an offence has been committed by a company and it is proved that the offence has been committed with the consent O connivance of, 0r is attributable to any neglect on the part of, any director, manager, secretary Or other officer of the company, such director, manager, secretary Or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation. For the purposes of this section, "company' includes body corporate, firm; trust, society and any other association of individuals; (b) "director" includes director of the company, partner of the firm; members of the society OT trust O member of any association of individuals, as the case may be:] I[CHAPTER IIIA FUND, ACCOUNTS AND AUDIT 16. Environmental Protection Fund: The Central Government may, by notification in the Official Gazette, establish fund to be known as the Environmental Protection Fund. (2) There shall be credited to the Fund the amount of penalty imposed under the Air (Prevention and Control of Pollution) Act; 1981 (14 of 1981), and under this Act; the interest Or other income received out of investments made from the Fund; and any other amount from such sources, as may be prescribed. (3) The Fund shall be applied for the promotion of awareness, education and research for the protection of environment; b the expenses for achieving the objects and for purposes of the Air (Prevention and Control of Pollution) Act; 1981(14 of 1981) and under this Act; such other purposes, as may be prescribed The Central Government shall notify the administrator for the administration of the Fund and other matters connected therewith and incidental thereto in such manner, as may be prescribed: The Central Government shall allocate seventy-five per cent of the amount of penalties to the State Governments or Union territory administrations, which has been credited to the Fund: 16A. Accounts and audit of Fund: (1) The Central Government shall maintain separate accounts and other relevant records in relation to the Environmental Protection Fund and prepare an annual statement of accounts in such form, as may be prescribed, in consultation with the Comptroller and Auditor-General of India. Ins. by Act 18 of 2023, s. 2 and the Schedule (W.e.f: 1-4-2024). 10 The accounts of the Fund shall be audited by the Comptroller and Auditor-General of India at such intervals as may be specified by him and such audited accounts together with the audit report thereon shall be forwarded annually to the Central Government. 16B. Annual report: The Central Government shall prepare its annual report in relation to Environmental Protection Fund giving a full account of its activities defined under this Act in such form, as may be prescribed, for each financial year during the previous financial year, and shall be laid before each House of Parliament along with audit report given by the Comptroller and Auditor-General of India:] CHAPTER IV MISCELLANEOUS 18. Protection of action taken in god faith: -~No suit, prosecution or other legal proceeding shall lie against the Government or any officer or other employee of the Government or any authority constituted under this Act or any member, officer Or other employee of such authority in respect of anything which is done or intended to be done in good faith in pursuance of this Act o the rules made or orders or directions issued thereunder. 19. Cognizance of offences: ~No court shall take cognizance of any offence under this Act except on complaint made by; the Central Government or any authority or officer authorised in this behalf by that Government; Or '[(aa) adjudicating officer Or any officer authorised by him in this behalf;] (b) any person who has given notice of not less than sixty days, in the manner prescribed, of the alleged offence and of his intention to make a complaint; to the Central Government O the authority or officer authorised as aforesaid. 20. Information, reports 0r returns: The Central Government may, in relation to its functions under this Act, from time to time, require any person, officer; State Government O other authority to furnish to it or any prescribed authority Or officer any reports, returns, statistics, accounts and other information and such person, officer, State Government o other authority shall be bound to do so_ 21. Members, officers and employees of the authority constituted under

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