Section 63(2) in Assam General Sales Tax Act, 1993
(2)Notwithstanding any-thing contained in sub-section (1) where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivances 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 proceeded against and punished accordingly.Explanation. - For the purpose of this Section:-(a)"Company means a body corporate, and includes(i)A firm, and(ii)An association of persons or a body of individuals whether incorporated or not;(b)"Director" in relation to:-(i)A firm, means a partner in the firm; and(ii)"Any association of persons or a body of individuals" means any member controlling the affairs thereof.
