Section 30: Criminal liability for offence committed by body corporate to be vested on one who commits or causes the commission of the act

Where any firm, company or body corporate commits, or causes the commission of, an act considered to be an offence under this Act or law, the person who committed, or caused the commission of, such offence shall be responsible for such act; and where such person cannot be identified, the concerned owners and partners who did such act, in the case of a firm, the director, managing director, general manager who did or caused the doing of such act, in the case of a company or body corporate, and where even such person cannot be identified, the chief executive of such body shall bear the criminal liability.