Section 139: Offence by a body of persons.

(1) Where an offence under this Act or under the regulations made there under is committed by a body of persons-
(a) in the case of a body corporate, other than a partnership, every director of the body who took part in the management of the body shall be deemed to be guilty of that offence ; and
(b) in the case for a partnership, every partner or officer of that body shall be deemed to be guilty of that offence.
(2) Nothing in this section shall be construed as exempting any person who actually committed an offence under this Act from the penalties provided for the offences committed by him.