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    <title>Offences by companies, etc</title>
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    <description>Companies are deemed guilty of offences under the Act and persons in charge at the time are likewise liable, unless they prove lack of knowledge or that they exercised all due diligence to prevent the offence. Directors, managers, secretaries or other officers are also liable where the offence is committed with their consent, connivance or attributable to their neglect. For Hindu undivided families, the Karta is deemed guilty subject to the same defences, and adult members are liable where consent, connivance or neglect is proved.</description>
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      <description>Companies are deemed guilty of offences under the Act and persons in charge at the time are likewise liable, unless they prove lack of knowledge or that they exercised all due diligence to prevent the offence. Directors, managers, secretaries or other officers are also liable where the offence is committed with their consent, connivance or attributable to their neglect. For Hindu undivided families, the Karta is deemed guilty subject to the same defences, and adult members are liable where consent, connivance or neglect is proved.</description>
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