(2)Notwithstanding any thing contained in Sub-section (1), where an offence under this Act has been committed by a stockist, being a company within the meaning of the Companies Act, 1956; and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any reflect on the part of, any director, manager, secretary or other officer, as the case may be, such director, manager, secretary or other officer shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
