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Contravention by companies

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..... mmitted was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed to be guilty of the 3 [ contravention ] and shall be liable to be proceeded against and punished accordingly: Provided that nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act, if he .....

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..... ny 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. *********** 1. Substituted vide FINANCE ACT, 2018 w.e.f. 08-03-2019 before it was read as Offences by companies 2. Substituted vide FINANCE ACT, 2018 w.e.f. 08-03-2019 before it was read as an offence under this Act .....

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