(1) If the person committing an offence punishable under this Act is a company, the company, and every director, manager, secretary or agent of the company unless such director, manager, secretary or agent proves that the offence was committed without his knowledge or consent or that he had exercised all due diligence to prevent the commission of such offence, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
(2) Where,an offence punishable 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 other officer or person concerned in the management of the company such other officer or person shall also 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 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.
30 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
V of 19721 (Section s 27-29.)
CHAPTER VII Appeal and Revision