Section 100(2) in Guwahati Metropolitan Development Authority Act, 1985
(2)Notwithstanding anything contained in the sub-section (i). 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 officers shall be liable to be proceeded against and punishable accordingly.Explanation. - For the purpose of the 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 firm.