Offences and penalties.

Where an offence under this Act has been committed with the consent or connivance of, or that commission of the offence is attributable to any neglect on the part of, any Director, Manager, Secretary or other officer authorised in that behalf of the Company, such Director, Manager, Secretary or such 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.