Section 17(2) in Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003
(2)Notwithstanding anything contained in sub-section (1), where any offence under this 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 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, society, trust or other association of individuals; and(b)"director" in relation to:(i)a firm means a partner in the firm(ii)a society, trust or other association of individuals means the person who is entrusted under the Rules of the society, trust or other association with the management of the affairs of the society, trust or other association, as the case may be.
