Section 85(6) in The Gujarat Value Added Tax Act, 2003
(6)Where a dealer is guilty of an offence specified in sub-sections (1) and (2), the person to be manager of the business of such dealer under section 65 shall also be deemed to be guilty of such offence, unless the proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission thereof.
