Section 35 — Offences by companies.

35. Offences by companies.- (1) Where any offence under this Act has 
been committed by a company every person, who, at the time the offence was 
committed was in charge 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 any 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 director, manager, secretary or other officer of the company 
such director, manager, secretary or other officer shall be deemed to be guilty of that 
offence and shall be liable to be proceeded against and punished accordingly. 

Explanation.- For the purpose of this section,- 
(a) "company" means any body corporate and includes a firm or other association 

of individuals; 
(b) "director" in relation to a firm, means a partner in the firm.