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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Corporate liability: officers and firms can be held for offences committed with consent, connivance or negligence.</h1> The section deems a company and those in charge of its business at the time of an offence to be guilty and prosecutable; liability attaches to persons occupying managerial roles. It also deems directors, managers, secretaries or other officers guilty where an offence is committed with their consent, connivance or negligence, and applies mutatis mutandis to partnerships, LLPs, HUFs and trusts with partners, karta or managing trustee treated as guilty. A defence exists if the person proves lack of knowledge or that all due diligence was exercised. The explanation states that 'company' includes firms or associations and 'director' for a firm means a partner.

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