Health Security National Security Cess Act: companies and responsible officers can be held criminally liable for offences if negligence shown. Section 20 deems a company and every person in charge of its business at the time of an offence guilty and liable; officers who consented, connived, or whose negligence caused the offence are likewise liable. The same approach applies to partners, the karta, or managing trustees where the taxable person is a partnership, LLP, HUF or trust, with the defence available to any person who proves lack of knowledge or that all due diligence was exercised. 'Company' includes a firm or association and 'director' for a firm means a partner.