23336 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 6, 2019 (2) If any person commits the offence referred to in sub-section (1) for the second time or repeatedly, he shall be punished with imprisonment for life, or with fine not exceeding Taka 5 (five) crore, or with both. Explanation.In this section “hacking” means (a) to destroy, cancel or change any information of the computer data storage, or to reduce the value or efficacy of it or to cause harm in any way; or (b) to cause harm to any computer, server, computer network or any other electronic system by gaining access thereto without ownership or possession. 35. Abetment of committing an offence and punishment thereof.(1) If any person abets to commit an offence under this Act, then such act of the person shall be an offence. (2) In case of abetment of committing an offence, the person abetted to commit the offence shall be punished with the same punishment as is provided for the offence. 36. Offence committed by a company. (1) Where an offence under this Act is committed by a company, every owner, chief executive, director, manager, secretary, partner or any other officer or employee or representative of the company who has direct involvement with the offence shall be deemed to have committed the offence unless he proves that the offence was committed without his knowledge or he exercised all due diligence to prevent the offence. (2) If the company referred to in sub-section (1) is a legal entity, it may be accused or convicted separately, in addition to accusing or convicting the persons mentioned above, but only fine may be imposed upon the company under the concerned provision. Explanation. In this section (a) “company” includes any commercial institution, partnership business, society, association or organization; (b) “director”, in case of commercial institution, includes any partner or member of the Board of Directors. 37. Power to issue order for compensation. If any person causes financial loss to any other person by means of digital or electronic forgery under section 22, digital or electronic fraud under section 23 and identity fraud or personation under section 24, then the Tribunal may issue order to compensate the person affected with money equivalent to the loss caused, or such amount of money as it considers to be sufficient. 38. The service provider not to be responsible. No service provider shall be liable under this Act or rules made thereunder for facilitating access to any data-information, if he proves that the offence or breach was committed without his knowledge or he exercised all due diligence to prevent the offence.