Section 27(2) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(2)Notwithstanding anything contained in sub-section (1). where any 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, manage, secretary or other officer of the company, such director, manager, secretary or other officer shall be deemed to be guilty of that offence and shall be subjected to penalty as provided for in the Act.Explanation. - For the purposes of this section "company" means any body corporate and includes a firm or other association of individuals; and "director" in relation to a firm means a partner in the firm.
