104. Offences by body corporate, etc.

Where an offence under this Act or any regulations made under this Act has been committed by a body corporate, partnership or society—

in the case of a body corporate, any person who was a director, manager, secretary or other similar officer of the body corporate at the time of the commission of the offence;

in the case of a partnership, every partner in the partnership at the time of the commission of the offence; or

in the case of a society, every office bearer of the society at the time of the commission of the offence, may be charged severally or jointly in the same proceedings with the body corporate, partnership or society and shall be deemed to be guilty of that offence unless he proves that the offence was committed without his knowledge or connivance or that he took all reasonable precautions and had exercised due diligence to prevent the commission of the offence.