Section 18(2) in Kerala Fishermen's and Allied Workers Welfare Cess Act, 2007
(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 negligence on the part of any director, manager, secretary or other office bearer of the company, such director, manager, secretary or other office bearer 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 any 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.
