Section 109(2) in Occupational Safety, Health and Working Conditions Code, 2020
(2)Notwithstanding anything contained in sub-section (1) where any offence under this Code 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, company secretary or other officer of the company, such director, manager, company secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.Explanation. - For the purposes of this section,-(a)"company" means any body corporate and includes a firm or other association of individuals; and(b)"director" means,-(i)in relation to a firm a partner thereof; or(ii)the owner of a mine being a firm or other association of individuals or a company; or(iii)in case of association of individuals other than specified in sub-clause (ii), any of its members.