According to Code 88 of the Occupational Safety, Health and Working Conditions Code, 2020, if an offence is committed by a company, who can also be deemed guilty of the offence? 

Explanation: As per Code 88. (1) If the person committing an offence under this Code is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of 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: Provided that nothing contained in this sub-section shall render any such person liable to any punishment if he proves that the offence was committed without his knowledge and that he exercised all due diligence to prevent the commission of such offence.