Section 32 — Offences by companies.

32. Offences by companies.—(1) If the person committing an offence under this Act is 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 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 such
punishment provided in this Act if he proves that the offence was committed without his knowledge or
that he 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 negligence on the part of, any director, manager, secretary or other



1. Subs. by Act 27 of 1973, s. 22, for “the Central or the State Apprenticeship Advisers” (w.e.f. 1-12-1974).
2. Ins. by Act 29 of 2014, s. 13 (w.e.f. 22-12-2014).
3. Subs. by s. 13, ibid.,for “imprisonment for a term which may extend to six months or with fine or with both”
   (w.e.f. 22-12-2014).
4. Subs. by Act 4 of 1997, s. 7, for “which may extend to five hundred rupees”(w.e.f. 8-1-1997).

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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 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.