If the person committing an offence under Section 138 of the Negotiable Instruments Act, 1881, is a company, the following shall be deemed to be guilty of the offence:
A. A person who, at the time the offence was committed, was in charge of, and was responsible for the conduct of the business of the company and not the company
B. The company, in its name
C. A Director of the Company nominated by the Central Government
D. A person, in charge of and responsible for the conduct of the business of the company, as well as the company
Answer: Option D

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