law: The Warehousing (Development and Regulation) Act, 2007
  44. Offences by
  
  companies. -
  1.  Where
  
  an offence under this Chapter is committed by a company, every person, who at
  
  the time the offence was committed, was in charge of the company or was
  
  responsible for making the deposit, as the case may be, 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 punishment if he proves that the contravention took
  
  place without his knowledge or that he exercised all due diligence to prevent
  
  such contravention.
  2.  Notwithstanding
  
  anything contained in sub-section (1), where any offence under this Chapter has
  
  been committed by a company and it is proved that such an offence has been
  
  committed with the consent or connivance 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 the offence and shall be liable to
  
  be proceeded against and punishedaccordingly. Explanation.- For the purposes of
  
  this section, -
  a.   "company"
  
  means any body corporate and includes a firm or other association of
  
  individuals; and
  b.   "director",
  
  in relation to a firm, means a partner in the firm.