(2)Notwithstanding anything contained in sub-section (1), where such contravention has been committed by a company and it is proved that such contravention 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, as the case may be, shall also be deemed to be guilty of that contravention and shall be liable to be proceeded against accordingly.Explanation. - For the purposes of this section, "(a)"company" 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.
