Which of the following statements is false? If the person committing an offence under section 138 of…

Every person who, at the time the offence was committed, was 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

Where a person is nominated as a Director of a company by virtue of his holding any office or employment in the Central or State Government, he shall not be liable for prosecution

if 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, Secretary or other officer of the company, such Director, Manager, Secretary or other officer shall also be deemed to be guilty

None of the given options is correct