Section 18(2) in The Kerala Tax on Luxuries Acts, 1976
(2)Notwithstanding any thing 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 party of, any director, manager, secretary or other officer of the company, such director, manager, secretary, or other officer hall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.Explanation. - For the purpose of the 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.
