Deemed liability of corporate officers: officers and responsible persons are liable for company offences unless they prove due diligence. Persons in charge of a business are deemed to be guilty where the business commits an offence under the Act, making the company (including firms and associations) and those responsible for its conduct liable. Officers whose consent, connivance or negligence is proved are likewise deemed guilty. Similar deemed liability applies to partners, the karta, and managing trustees for partnerships, LLPs, HUFs and trusts, with the consent/connivance/negligence rules applying mutatis mutandis. A defence exists if the person proves lack of knowledge or that all due diligence was exercised to prevent the offence.