Contravention by companies
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....ommitted, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the ^6[contravention], and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act, if....
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.... Explanation.-For the purpose of this section,- (a) "company" means anybody corporate and includes a firm or other association of individuals, and ^1[(b) "director", in relation to - (i) a firm, means a partner in the firm; (ii) any association of persons or a body of individuals, means any member controlling the affairs thereof.] ^2[(3) The provisions of this section....
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