Section 74(6) in The Maharashtra Value Added Tax Act, 2002
(6)Where a dealer is accused of an offence specified in sub-sections (1), (2) or (3), the person deemed to be the manager of the business of such dealer under section 19 shall also be deemed to be guilty of such offence, unless he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission thereof.
