Offences by companies

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..... to, the company for the conduct of the business of the company, as well as the compa ny, 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 person liable to punishment if he proves that the offence was committed without his knowledge, or that he had exercised all .....

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..... er 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. - - statute, statutory .....

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