Section 10
10 OFFENCES BY COMPANIES.

(1) If the person contravening an order made under Sec. 3 is
a company, every person who, at the time the contravention
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
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 if he proves
that the contravention took place without his knowledge or
that he exercised all due diligence to prevent such
contravention.

(2) Notwithstanding anything contained in sub-section (1),
where an offence under this Act has been committed by a
company and it is proved that the offence has been committed
with the consent or connivance of, or is attributable to any
neglect on the part of, any Director, Manager, Secretary or
other officer of the company, such director, manager,
secretary or other officer shall also be deemed to be guilty
of that offence and shall be liable to be proceeded against
and punished accordingly.


Explanation :

For the purposes of this section, -

(a) "company" means any body corporate, and includes a firm
or other association of individuals; and

(b) "director" in relation to a firm means a partner in the
firm.