Section 94(2) in West Bengal Value Added Tax Act, 2003
(2)Notwithstanding anything contained in sub-section (1) , where an offence under section 93 has been committed by a dealer and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any director, manager, secretary or other officer, as the case may be, of the dealer, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
