Section 16, The Business Registration Act, 1983

(1)Where an ofence is committed under this Act or underany rule made thereunder by a body of persons, then (a) in the case of a body corporate, any person who, at the time ofthe act constituting the offence was a director or officer of that body, shall be deemed also to be guilty of the offence; and (b) in the case of a firm, every person who at the time ofthe commission of the offence constituting the offence was a partner or oficer of that body, shall be deemed to be guilty of that offence. (2) No person shall be deemed to be guilty ofan offence by virtue ofthis section if he proves thatthe actin respect ofwhich he is charged wascommitted by some other person without his knowledge or connivance and that he exercised all due diligence to prevent the commission of the ofence having regard to all the circumstances.