Section 107(2) in Sikkim Urban and Regional Planning and Development Act, 1998
(2)Notwithstanding anything contained in sub-section (1) where an offence under the Act has been committed by a company and it is proved that the offence has been committed with the consent of or connivance of, or is attributable to any neglect on the part of any director, manager, secretary or any other officer of the company, such director, manager or other officer 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 individuals; and(b)"Director" in relation to a firm, means a partner in the firm.
