Section 79: Penalty for contravention of section 45
The Maharashtra Non-trading Corporations ActState Act of Maharashtra · Act 26 of 1959
Any director of a corporation who makes a declaration under section 45 without having reasonable grounds for the opinion that the corporation will be able to pay its debts, shall, on conviction, be punished with imprisonment for a term which may extend to six months, or with fine which may extend to five hundred rupees or with both.
Explanation.— If the corporation is wound up in pursuance of a resolution passed within a period of five weeks after the making of the declaration, but its debts are not paid or provided for in full within the period specified in the declaration, it shall be presumed, until the contrary is proved, that the director did not have reasonable grounds for his opinion.