Section 60(2) in Telangana Value Added Tax Act, 2005
(2)Notwithstanding anything contained in sub-section (1), where an offence under the 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 of the Company such director, manager, secretary 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 purpose of this section,-(a)"Company" means a body corporate and includes a firm, association or persons or body of individuals whether incorporated or not; and(b)"Director" in relation to a firm means a partner in the firm, and in relation to any association of persons or body of individuals, means any member controlling the affairs thereof.
