| http://www.w3.org/ns/prov#value | - , who was in charge of and was responsible to the company for the conduct of the business of the company, two, any director, manager, secretary or other officer of the company with whose consent and connivance, the offence u/s. 138 has been committed, or whose negligence resulted in such offence being committed by the company - First category person is vicariously liable by reason only of his fulf
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