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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 for offences by companies extends to persons in charge and officers where consent, connivance or negligence is shown.</h1> Offences by a company render both the company and every person in charge of its business at the time of the offence deemed guilty and liable to prosecution. Officers such as directors, managers or secretaries are also deemed guilty where the offence was committed with their consent or connivance or due to their negligence. Equivalent deeming liability applies to partners, the karta or managing trustees for firms, LLPs, HUFs and trusts. Exemption is available if the person proves lack of knowledge or that all due diligence was exercised to prevent the offence.

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