Insertion of new sections 35A, 35B and 36C

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....y a company, every person who, at the time the offence was committed, 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 offence 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 t....

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.... association of persons or a body of individuals, whether incorporated or not; and (b) "director", in relation to-- (i) a firm, means a partner in the firm, (ii) an association of persons or a body of individuals, means any member controlling the affairs thereof. 35B. Offences by Hindu undivided families. (1) Where an offence under this Act has been committed by a Hindu undivided family,....