(1) In case, any corporate body or firm commits any offence under this Act, the persons who are partners of the firms at the time of offence was committed, and, in the case of corporate bodies, the chief administrative
officer or officers shall be regarded as offenders and be liable t o the punishment.
Provided that, in case it is proved that such partner or chief administrative officer or officers who are responsible for management make their best possible efforts to avoid the offence or were ignorant of such
offence, they shall not be liable to the punishment.
(2) Notwithstanding anything contained in Sub-Section (1), in case any corporate body or firm commits any offence under this Act, and in case it is proved that this Act has been committed with the consent or through
the negligence of the partner in the case of a firm or the chief administrative officer or officers in the case of corporate bodies, such a partner or chief administrative officer or officers shall be regarded as having committed the
offence and be liable to the punishment.