law: The Lotteries (Regulation) Act, 1998
  
  
   9.Ā OffencesĀ by companies.-
  Where an offence under thisĀ
  
  ActĀ has been committed by a company, every person who at the time theĀ
  
  offenceĀ wasĀ committed was incharge of, and was responsibleĀ to,Ā theĀ
  
  companyĀ for the conduct of the business of the company,Ā asĀ wellĀ as the company,
  
  shall be deemed to be guilty of the offenceĀ andĀ shallĀ beĀ liableĀ toĀ beĀ
  
  proceededĀ againstĀ andĀ punished accordingly:
  ProvidedĀ that nothing contained in
  
  this sub-section shall renderĀ anyĀ suchĀ person liable to any punishment if he
  
  proves thatĀ theĀ offenceĀ wasĀ committedĀ withoutĀ his knowledge orĀ thatĀ heĀ
  
  had exercisedĀ allĀ due diligence to
  
  prevent the commissionĀ ofĀ suchĀ offence.
  Notwithstanding anything
  
  contained in sub-section (1), whereĀ anĀ offence under this Act has been committed
  
  by a company and itĀ is proved that the offence has been committed with the
  
  consent orĀ connivanceĀ of,Ā or is attributable to, any neglect on the pĀ artĀ
  
  of,Ā anyĀ director,Ā manager, secretary or other officerĀ ofĀ theĀ company,
  
  such director, manager, secretary or other officer shallĀ also be deemed to be
  
  guilty of the offence and shall be liable toĀ be proceeded against and punished
  
  accordingly. Explanation.-For the purposes of
  
  this section,-
  "company"  means any body 
  
  corporate and includes a  firm  or  other association of 
  
  individuals;  and
  
  
  "director",  in relation to a 
  
  firm, means a partner  in  the  firm.