Section 109(2) in The Jammu and Kashmir Electricity Act, 2010
(2)Notwithstanding anything contained in sub-section (1), where an offence under the 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 having committed such offence and shall be liable to be proceeded against and punished accordingly.Explanation : - For purposes of this section : -(a)"company" means a 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.
