law: 13.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 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 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 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.