law: Handlooms (Reservation of Articles for production) Act, 1985 
  13. Offences by
  
  companies. – 
  1.     
  
    Where
  
  an offence under this Act has been committed by 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 provided in this Act, if he proves that the offence was committed
  
  without his knowledge or that he had exercised all due diligence to prevent the
  
  commission of such offence.
  2.     
  
    Notwithstanding
  
  anything contained in sub-section (1), where an offence under this Act has been
  
  committed by a company and it is proved that the offence has been committed
  
  with the consent or connivance of or 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,-
  a.      "company"
  
  means any body corporate and includes a cooperative society registered or
  
  deemed to be registered under any law for the time being in force, a firm or
  
  other association of individuals; and
  b.     "director",
  
  in relation to a firm, means a partner in the firm.