https://www.taxtmi.com/acts?id=36392 Section 22 deems a company and every person in charge and responsible for the conduct of the company's business at the time an offence was committed to be guilty and liable to prosecution, subject to a defence of lack of knowledge or proof of due diligence to prevent the offence. It further provides that where an offence by a company is committed with the consent or connivance of, or is attributable to gross negligence by, any director, manager, secretary or other officer, that person shall also be deemed guilty. "Company" includes firms and associations, and "director" in a firm means a partner. en-us Fri, 08 Mar 2019 16:21:08 +0530 Fri, 08 Mar 2019 16:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36392 Section 22 deems a company and every person in charge and responsible for the conduct of the company's business at the time an offence was committed to be guilty and liable to prosecution, subject to a defence of lack of knowledge or proof of due diligence to prevent the offence. It further provides that where an offence by a company is committed with the consent or connivance of, or is attributable to gross negligence by, any director, manager, secretary or other officer, that person shall also be deemed guilty. "Company" includes firms and associations, and "director" in a firm means a partner. Act-Rules Indian Laws Fri, 08 Mar 2019 16:21:08 +0530 https://www.taxtmi.com/acts?id=36392