law: Weapons of Mass Destruction and their Delivery Systems (Prohibition of Unlawful Activities) Act, 2005 
  20. 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, 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 any 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 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 anybody corporate and includes a firm and other association of
  
  individuals; and
  b.     "director",
  
  in relation to a firm, means a partner in the firm.