(2)Notwithstanding anything in sub-section (1) where any such offence 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 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 any body corporate and includes a firm, a society or other association of individuals, and(b)"director" in relation to (i)a firm, means a partner in the firm;(ii)a society or other association of individuals means the person who is entrusted, under the rules of the society or other association, with management of the affairs of the society or other association, as the case may be.
