(1) If any act is done by a corporate body which deems an offence under this Act, such an offence shall  be deemed to have been committed by a person who was responsible as chief for the operation of the corporate body at the time of committing such an offence.
Provided that, if the person who was responsible as a chief for the operation of such a corporate body proves that such an offence was committed
without his/her knowledge or that he/she exercised all reasonable efforts to prevent such an offence, he/she shall not be liable to the guilty.
(2) Notwithstanding anything contained in Sub-section (1), if it is proved that any offence under this Act committed by a corporate body with the
consent or in knowledge or by the reason of negligence of a director, manager, secretary or any other responsible person of such corporate body, such an
offence shall be deemed to have been committed by such a corporate body and by a director, manager, secretary or other responsible person of such a
corporate body.