Corporate criminal liability extends to officers and partners; consent, connivance or negligence triggers individual responsibility. Offences by a company render both the company and every person who was in charge of and responsible for its business at the time liable; officers who consented, connived or whose negligence contributed are also deemed guilty. The definition of company includes firms and associations, and for firms a director means a partner. The same rules apply to partnership firms, LLPs, HUFs and trusts, making partners, kartas or managing trustees liable, subject to a defence where the person proves lack of knowledge or that all due diligence was exercised to prevent the offence.