Section 385(2) in Jammu and Kashmir Municipal Corporation Act, 2000
(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, any Director, Manager, Secretary or other officer such Director, Manager, Secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punishable accordingly.Explanation. - For the purpose of this section,-(a)"Company" means a 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.