Section 86(2) in The Gujarat Value Added Tax Act, 2003
(2)Nothwithstanding 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 shall also 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 persons; and(b)"director" in relation to a firm means a partner in the firm.
