https://www.taxtmi.com/acts?id=52704 Section 135 deems the company and every person directly in charge of and responsible for the company's business at the time of a Chapter offence to be guilty and liable, subject to a defence that the person proves absence of knowledge or that all due diligence was exercised to prevent the offence. It also renders directors, secretaries or other officers liable where the offence occurred with their consent or connivance or is attributable to their neglect, and defines company to include firms and Director in relation to a firm to mean a partner. en-us Tue, 13 Jan 2026 14:39:12 +0530 Tue, 20 Jan 2026 16:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52704 Section 135 deems the company and every person directly in charge of and responsible for the company's business at the time of a Chapter offence to be guilty and liable, subject to a defence that the person proves absence of knowledge or that all due diligence was exercised to prevent the offence. It also renders directors, secretaries or other officers liable where the offence occurred with their consent or connivance or is attributable to their neglect, and defines company to include firms and Director in relation to a firm to mean a partner. Act-Rules Labour laws Tue, 13 Jan 2026 14:39:12 +0530 https://www.taxtmi.com/acts?id=52704