Corporate criminal liability: persons in charge are deemed guilty and may face prosecution unless they prove preventive measures were taken. Section 137 imputes personal criminal liability to entities and responsible individuals: a company and every person in charge of its business at the time of an offence are deemed to be guilty and liable to prosecution; consent, connivance or negligence by officers similarly imputes guilt to directors, managers, secretaries or other officers. The rule extends to partnerships, LLPs, HUFs and trusts, where partners, Kartas or managing trustees are deemed guilty. A defence exists if the accused proves lack of connection to the offence or that all possible measures were taken to prevent it.