Vicarious liability for corporate officers extends to those in charge; directors and partners liable for consent, connivance or negligence. Offences by corporate entities attract vicarious liability: persons in charge and responsible for a company's business at the time of an offence are deemed guilty alongside the company. Officers whose consent, connivance or negligence contribute to an offence are similarly liable. The same principles apply to partnership firms, LLPs, HUFs and trusts, rendering partners, the karta or managing trustee deemed guilty. A defence exists where the person proves lack of knowledge or that all due diligence was exercised to prevent the offence. 'Company' includes firms and associations; 'director' in a firm means a partner.