Section 16 EPA 1986 deals with OFFENCES BY COMPANIES. When an offence is committed by a company, the:

1. Section 16(1) EPA 1986: 'Where any offence under this Act has been committed by a company, every person who, at the time the offence was committed, was directly in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.' 2. Proviso: a person can escape liability by proving that the offence was committed WITHOUT his knowledge or that he had exercised ALL DUE DILIGENCE to prevent it. 3. Section 16(2): officers (director, manager, secretary, etc.) by whose consent, connivance, or neglect the offence has been committed are ALSO liable. 4. Hence option B is correct. _Source: EPA 1986 / Constitution of India / Stockholm/Rio/Paris / Indian SC environmental jurisprudence — Environment (Protection) Act 1986, Section 16_