Section 13A(2) in The Goa Entertainment Tax Act, 1964
(2)Notwithstanding anything contained in sub-section (1), where an 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 the director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall be liable to be proceeded against and punished accordingly.Explanation. - For the purpose of this section,(a)'company' means a body corporate, and includes a firm, other association of individuals; and(b)'director' in relation to a firm, means a partner in the firm.
