Section 11(2) in Meghalaya Interpretation and General Clauses Act, 1972
(2)Where any offence under any enactment has been committed by a company, any Director, Manager, Secretary or other officer of the company, not being a person in charge of and responsible to the company for the conduct of its business at the time of the commission of the offence, shall, if it is proved that the offence has been committed with his consent or connivance of, or that the commission of the offence is attributable to any neglect on his part, shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.Explanation. - For the purposes of this section,-(a)"company" means any 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.
