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State of Rajasthan - Section

Section 91D in The Rajasthan Urban Improvement Act, 1959

91D. Offences by Companies.

(1)If the person committing an offence under this Act, is a company, every person, who was responsible to the company as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due deligence in preventing the commission of such offence.
(2)Notwithstanding anything contained in sub-section (1) when 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 that offence and shall be liable to be proceeded against and punished accordingly.Explanation. - For the purposes of this section-
(a)'Company' means a body corporate and includes a firm or other association of individuals, and
(b)'director' in relation to a firm means a partner in the film.