Section 9(2) in Sikkim Interpretation and General Clauses Act, 1977
(2)Where any offence under any Sikkim law has been committed by a company any director manager, secretary or other officer of the company, not being a person in charge of and responsible to the company for the conduct of its business at the time of the commission of the offence shall, if it is proved that the offence has been committed with his consent or connivance or that the commission of the offence is attributable to any neglect on his part, also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.Explanations. - For the purpose 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.
