law: Information Technology Act, 2000
  85. Offences by companies. – 
  (1) Where a person committing a contravention
  
  of any of the provisions of this Act or of any rule, direction or order made
  
  thereunder is a company, every person who, at the time the contravention was
  
  committed, was in charge of, and was responsible to, the company for the
  
  conduct of business of the company as well as the company, shall be guilty of
  
  the contravention 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 a contravention of any of the provisions of this Act or
  
  of any rule, direction or order made thereunder has been committed by a company
  
  and it is proved that the contravention has taken place 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
  
  contravention and shall be liable to be proceeded against and punished
  
  accordingly.
  Explanation.- For the purposes of
  
  this section- 
  (a) "company" means and body
  
  corporate and includes a firm or other association of individuals; and
  (b) "directors", in relation to a
  
  firm, means a partner in the firm.