Section 17(2) in The Goa, Daman and Diu Barge (Taxation on Goods) Act, 1985
(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 of the company, such director, manager, secretary or other officer, as the case may be, shall be deemed to be guilty of that offence and shall also be liable to be proceeded against and punished accordingly.Explanation. - For the purposes of this section,-(a)"company" means a body corporate, and includes a firm or other association of individuals;(b)"director" in relation to a firm, means a partner in the firm.
