Section 17(2) in Kerala Cultural Activists Welfare Fund Act, 2010
(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 the consent or connivance of, or is attributable to any wilful negligence on the part of any officer of the company such officer of the company shall be deemed to be guilty of that offence and shall be liable to be punished accordingly.Explanation. - For the purpose of the section.(a)'Company' means a company defined under section 3 of the Companies Act, 1956 Central Act 1 of 1956) and includes a firm, a Co-operative Society or other association of individuals.(b)'Officer of the Company' means the Managing Director or Treasurer or Manager of the Company and includes the office beaters of a firm or Co-operative Society or other association of individuals.(c)'Director' in relation to a firm or establishment means a partner in that firm.
