https://www.taxtmi.com/acts?id=22644 Section 77 imposes parallel liability: the company and any person in charge of or responsible for its business may be proceeded against for offences committed while that person controlled the company. An officer is deemed guilty and liable where the offence was committed with the officer's consent or connivance or is attributable to the officer's negligence. en-us Thu, 22 Sep 2016 18:40:41 +0530 Thu, 22 Sep 2016 18:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22644 Section 77 imposes parallel liability: the company and any person in charge of or responsible for its business may be proceeded against for offences committed while that person controlled the company. An officer is deemed guilty and liable where the offence was committed with the officer's consent or connivance or is attributable to the officer's negligence. Act-Rules Bills Thu, 22 Sep 2016 18:40:41 +0530 https://www.taxtmi.com/acts?id=22644