If any firm, company or organized organization commits any act which is considered an offense according to this paragraph, in the case of such firm, the relevant shareholders while doing such work and in the case of a company or organized organization, the officer acting as the principal of the company or such organization shall be deemed to have committed such an offence. However, if it is proved that such work has been done before the appointment of the officer who will be working as the main person, the person who has done such work will be deemed to have committed an offence. Explanation: For the purpose of this section, "principal working officer" means the chairman, member of the board of directors, general manager, managing director or an officer working in the same capacity of a company or an organized organization.