Section 14(2) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977
(2)Notwithstanding anything contained in sub-section (1), 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 officer shall be liable to be proceeded against and punished accordingly.Explanation. - For the purposes of this 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.
