Section 18(2) in THE KERALA EMPLOYMENT GUARANTEE WORKERS’ WELFARE FUND ACT, 2021
(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, or on any wilful neglect 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 punished.Explanation.—For the purpose of this section,—(a)“Company” means any body corporate and includes a firm or a co-operativesociety or other association of persons;(b)“Officer of the Company” means the Managing Director or Director or Secretaryor Treasurer or Manager of the Company and includes the office bearers of a firm orco-operative society or other association of persons;(c)“Director” in relation to a firm includes a partner in that firm.
