her knowledge or that she had exercised all due diligence to prevent the commission of such offence. (3) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. Explanation.- For the purpose of this section— 96. (a) “company” means any body corporate, and includes— (i) a firm; and (ii) an association of persons or a body of individuals whether incorporated or not. (b) “director” in relation to— (i) a firm, means a partner in the firm; (ii) an association of persons or a body of individuals, means any member controlling affairs thereof. Offences by Central or State Government departments. — (1) Where an offence under this Act has been committed by any department of the Central or State Government,or any authority of the State, the head of the department or authority shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (2) Nothing contained in sub-section (1) shall render any such person liable to any punishment provided in this Act, if she proves that the offence was committed without her knowledge or that she had exercised all due diligence to prevent the commission of such offence. (3) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a department of the Central or State Government, or any authority of the State and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any officer, other than the head of the department or authority, such officer shall also be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. 53