law: Whistle Blowers Protection Act, 2011
  19. 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 has 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 the 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 firm
  
  or other association of individuals; and
  b.  
  
    "director", in relation to a firm, means a partner in
  
  the firm.