Section 14A(2) in The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952
(2)Notwithstanding anything contained in sub-section (1), where an offence under the Act , the Scheme or [the [Pension Scheme or the Insurance Scheme]] 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 or manager, secretary or other officer of the company, such director, manager, secretary or other officer 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 and other association of individuals; and(b)“director”, in relation to a firm, means a partner in the firm.]
