All sums pending payable under this Act shall be recoverable as arrears under the Andhra Pradesh Revenue Recovery Act, 1864.

Offences by Companies 21.

1. (1) Where an offence punishable under this Act has been committed by a company, every person who, at the time of the offence was committed, was in charge of, and was responsible to, the company for the conduct of the 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 provided in this Act, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.
2. (2) Notwithstanding anything contained in sub-section
3. (1) where any offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of, any director, 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 prosecuted and punished accordingly. Explanation:- For the purposes of this section.
   • (a) "Company" means anybody corporate and includes a firm, or other association of individuals; and
   • (b) "Director" in relation to a firm, means a partner in the firm.