Section 401A(3) in Kolkata Municipal Corporation Act, 1980
(3)Where an offence under sub-section (1) has been committed by a company, the provisions of section 619 shall apply to such company.Explanation."Company" shall have the same meaning as in the Explanation to section 619] [Inserted by the Cal;cutta Municipal Corporation (Amendment) Act, 1993 (West Bengal Act No. 17 of 1993), w.e.f. 21.12.1993.].