law: Payment of Gratuity Act, 1972
  10.Exemption of employer from liability in certain cases.-
  Where an employer is charged with an offence punishable under
  
  this Act, he shall be entitled, upon complaint duly made by him and on giving
  
  to the complainant not less than three clear days' notice in writing of his
  
  intention to do so, to have nay other person whom he charges as the actual
  
  offender brought before the court at the time appointed for hearing the charge;
  
  and if, after the commission of the offence has been proved, the employer
  
  proves to the satisfaction of the court-
  (a) that he has used due diligence to enforce the execution of
  
  this Act, and
  (b) that the said other person committed the offence in question
  
  without his knowledge, consent or connivance, that other person shall be
  
  convicted of the offence and shall be liable to the like punishment as if he
  
  were the employer and the employer shall be discharged from any liability under
  
  this Act in respect of such offence;
  
  Provided that in seeking to prove as aforesaid, the employer may be
  
  examined on oath and his evidence and that of any witness whom he calls in his
  
  support shall be subject to cross-examination on behalf of the person he
  
  charges as the actual offender and by the prosecutor :
  Provided further that, if the person charged as the
  
  actual offender by the employer cannot be brought before the court at the time
  
  appointed for hearing the charge, the court shall adjourn the hearing from time
  
  to time for a period not exceeding three months and if by the end of the said
  
  period the person charged as the actual offender cannot still be brought before
  
  the court, the court shall proceed to hear the charge against the employer and
  
  shall, if the offence be proved, convict the employer.