Section 6
Subs. by Act 18 of 2023, s. 2 and Schedule, for long line (w.e.f. 12-12-2023).
6. Subs. by Act 18 of 2023, s. 2 and Schedule, for long line (w.e.f. 12-12-2023).
connivance of, or is attributable to any neglect on the part of, any director or manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
Explanation . — For the purposes of this section,—
(a) " company " means any body corporate and includes a firm or other association of individuals; and
(b) " director " in relation to a firm means a partner in the firm.
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