Section 26(2) in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
(2)Notwithstanding anything contained in sub-section (1) where an offence punishable 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 neglect on the part of, any secretary, director, manager, or other officer of the company, such secretary, director, manager, or other officer, shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.Explanation. - for the purpose of this section-(a)Company" means any corporate body and includes a firm or other association of individuals; and(b)Director" in relation to a firm, means a partner in the firm.
