Section 15(2) in The Burmah Shell (Acquisition Of Undertakings In India) Act, 1976
(2)Notwithstanding anything contained in sub-section (1), where any 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] [Inserted by act 38 of 1978, Section 3 and Sch. II. ] 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--(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.
