Section 86A(2) in The Employees' State Insurance Act, 1948
(2)Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed with the consent or connivance of, or is attributable to, any neglect on the part of, any director or manager, secretary or other officer of the company, 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.Explanation.— For the purposes of this section,(i)"company' means any body corporate and includes a firm and other associations of individuals; and(ii)"director" in relation to(a)a company, other than a firm, means the managing director or a whole-time director;(b)a firm means a partner in the firm.
