In force · As amended up to 2026-08
32. Offence by companies, etc.- Where a person committing an
offence under this Act is a company, or other body corporate, or an
association of persons (whether incorporated or not), every director,
manager, secretary, agent or other officer or person concerned with the
management thereof shall, unless he proves that the offence was committed
without his knowledge or consent, be deemed to be guilty of such offence.
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Source: India Code