Section 71(3) in The Rajasthan Sales Tax Act, 1994
(3)Without prejudice to the provisions contained in sub-section (2), where an offence under this Section is committed by a firm or a company and it is found that the offence has been committed with the consent or connivance of, or is attributable to any neglect, on the part of any partner of the firm, or Chairman-cum-Managing Director, Managing Director, Executive Director or Director of the Company, such Partner, Chairman-cum-Managing Director, Managing Director, Executive Director or Director, shall be liable to be proceeded against and punished under this Section.
