Section 18(3) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(3)Without prejudice to the provisions contained in sub- section (2), where an offence under this section is committed by a firm or a company and it is found that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any partner of the firm or Chairman, Managing Director or Director of the company, such partner, Chairman, Managing Director or Director shall be personally liable to be proceeded against and punished under this section.
