Section 23(2) in The Jammu and Kashmir Collection of Statistics Act, 2010
(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 is attributable to, any neglect on the part of any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.Explanation : - For the purpose of this section, -(a)"Company" means anybody corporate and includes a firm or other association or individuals ; and(b)"Director", in relation to a firm, means a partner in the firm.
