Section 18 in The Kerala Tax on Luxuries Acts, 1976
18. Offence by companies.
(1)Where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge of, and was responsible, to the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly;Provided that nothing contained in Sub-section shall render any such person liable to an punishment, if he proves that the offence was committed with out his knowledge or that he had exercised all due diligence to prevent the commission of such offence.(2)Notwithstanding any thing 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 the consent or connivance of, or is attributable to any neglect on the party of, any director, manager, secretary or other officer of the company, such director, manager, secretary, or other officer hall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.Explanation. - For the purpose of the section,-(a)"Company" means any body corporate and includes a firm or other association of individuals; and(b)"Director" , in relation to a firm, means a partner in the firm.
