544. Liability under sections 542 and 543 to extend to partners or Directors in firm or company .-
Where a declaration under section 542 or an order under section 543 is or may be made in respect of a firm or body corporate, the [Tribunal] shall also have power to make a declaration under section 542, or pass an order under section 543, as the case may be, in respect of any person who was at the relevant time a partner in that firm or a Director of that body corporate.
