320.Section 76 provides that if an offence under any provision of the Act is committed by a body corporate (e.g. a company), a partnership or some other unincorporated body, and it is proved that the offence was committed with the consent or connivance of an officer of the company, or of a partner in the case of the partnership, or of an officer or member of the unincorporated association, then that individual is guilty of the offence too. Proceedings can therefore be brought against that individual as well as against the company etc.
321.Such an individual is similarly liable if the offence is proved to be attributable to any neglect on their part.