Section 20 in Punjab State Development Tax Act, 2018
20. Offences by companies.
(1)Where an offence under this Act has been committed by a company, every person who at the time when the offence was committed was in charge of, and was responsible for the conduct of the business of the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and penalized accordingly.(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 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 be deemed to be guilty of that offence and shall be liable to be proceeded against and penalized accordingly.Explanation. - For the purposes of this section ,-(a)"company" means any body corporate and includes a firm or other association of individuals ; and(b)"Director", in relations to a firm, means a partner in the firm.
