Section 34, The National Fertilizer Regulations, 2020.

Where an offence under these Regulations is committedby- (a) a body corporate, every Director or officer of that body shall be deemed to have committed the offence; (b) a firm, every partner of that firm shall be deemed to have committed that offence: Provided that no such person referred to in paragraphs (a) or (b) shall be deemed to have committed an offence under these Regulations if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of the offence.