For the purposes of section 114 of the Trade Marks Act, 1999 (offences by companies),

The Explanation to section 114 defines 'company' as "any body corporate and includes a firm or other association of individuals", and 'director', in relation to a firm, as "a partner in the firm". So partnership firms and their partners are covered. Liability also extends to every person in charge of the business, not just the managing director, subject to the defences of lack of knowledge or due diligence.