Corporate liability for offences: officers and partners may be held culpable where offences involve consent, connivance, or negligence.

Offences by companies render the company and every person in charge and responsible for its conduct deemed guilty and liable to prosecution. Officers who consent, connive, or whose negligence causes the offence are separately deemed guilty. Similar deeming provisions apply to partners, karta or managing trustees in firms, LLPs, HUFs and trusts. A person is not liable if he proves lack of knowledge or that he exercised all due diligence to prevent the offence. "Company" includes a firm or association and "director" includes a partner.

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