Section 17(2) in The Maharashtra Purchase Tax On Sugarcane Act, 1962
(2)Notwithstanding anything contained in sub-section (1), where an offence under the last preceding section 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 proceeded against and punished accordingly.Explanation. - For the purposes of the 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.
