Section 28(3) in Tamil Nadu Business Facilitation Act, 2018
(3)Notwithstanding anything contained in sub-section (2), where an offence under this Act has been committed with the consent or connivance of, or that commission of the offence is attributable to any neglect on the part of proprietor, managing partner, any director, manager, secretary or any other officer or authorized signatory, such proprietor, managing partner, director, manager, secretary or any other officer or authorized signatory shall also be deemed to be guilty of that offence and shall be liable to be punished under this section.Explanation. - For the purpose of this section-(a)"enterprise" 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 .
