law: Negotiable Instruments Act, 1881 
  141. Offences by companies 
  (1) If the person committing an offence under section 138 is 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 person liable to 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 also be deemed to be guilty of that offence and shall be liable
  
  to be proceeded against and punished accordingly.
  Explanation:  For the purpose of this section
  (a) "company" means any body corporate and includes a
  
  firm or other association of individuals; and
  (b) "director", in relating to a firm, means a partner
  
  in the firm.