Deemed liability for company offences extends to responsible officers, with a due diligence defence preserved.

Offences committed by a company under the Act create deemed liability for the person in charge of and responsible for the company's business, along with the company itself. Directors, managers, secretaries, or other officers are also liable where consent, connivance, or negligence is proved. For partnership firms, limited liability partnerships, Hindu undivided families, and trusts, the partner, karta, or managing trustee is similarly treated as guilty, subject to the defence of absence of knowledge or due diligence.

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