law: Electricity Act, 2003
  149. Offences by
  
  companies.-
  
  1.     
  
    Where
  
  an offence under this Act has been committed by a company, every person who at
  
  the time of 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 having committed 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 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 having committed such offence and shall be liable to be proceeded against
  
  and punished accordingly.
  Explanation:  For the purposes of
  
  this section,--
  a.     
  
    "company"
  
  means a 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.