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[Cites 0, Cited by 0] [Section 44(2)] [Section 44] [Entire Act]

State of Karnataka - Subsection

Section 44(2)(c) in The Karnataka Value Added Tax Act, 2003

(c)Notwithstanding anything contained in clause (a), 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 that commission of the offence is attributable to any neglect on the part of any director, manager, managing agent or any other officer of the company, such director, manager, managing agent or any other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.