Section 16(2) in Andhra Pradesh Tax on Luxuries Act, 1987
(2)Notwithstanding anything in sub-section (1) where any offence has, been committed by a company and it is proved that the offence has been committed with consent or connivance of or is attributable to any neglect on the part of, any Director, Manager, Secretary or other Officer, shall 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 or other association of individuals; and (b) 'Director" in relation to a firm, means a partner in the firm.
