Section 75(2) in The Kerala Value Added Tax Act, 2003
(2)Notwithstanding anything contained in sub-section (1), where an 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 that the commission of the offence is attributable to any neglect on the part of, any director, manager, managing agent or any other officer of the company, such director, manager, managing agent or any 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 purposes of this section-(a)"Company" means anybody corporate and includes a firm or other association of individuals; and(b)"Director" in relation to a firm, means a partner in the firm.Chapter - IX Miscellaneous
