law: Electricity Regulatory Commissions Act, 1998 
  47. 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, meals a partner
  
  in the firm.