Section 21(3) in The Haryana Motor Vehicles Taxation Act, 2016
(3)Notwithstanding anything contained in sub-section (2), where an offence punishable under this Act has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any secretary, director, manager, or other officer of the company, such secretary, director, manager, 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 this section,-(a)"Company" means any corporate body and includes a firm or other association of individuals; and(b)"Director" in relation to a firm, means a partner in the firm.
