https://www.taxtmi.com/acts?id=27942 Where a company commits an offence under the Act, the company and every person in charge and responsible for its business are deemed guilty and liable to prosecution; directors, managers, secretaries or other officers are individually liable where the offence is by their consent, connivance or negligence. The rule applies similarly to partners, the karta and managing trustees, subject to a defence if the person proves lack of knowledge or that all due diligence was exercised. "Company" includes firms and associations; "director" in relation to a firm means a partner. en-us Mon, 26 Jun 2017 17:04:41 +0530 Tue, 27 Jun 2017 17:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27942 Where a company commits an offence under the Act, the company and every person in charge and responsible for its business are deemed guilty and liable to prosecution; directors, managers, secretaries or other officers are individually liable where the offence is by their consent, connivance or negligence. The rule applies similarly to partners, the karta and managing trustees, subject to a defence if the person proves lack of knowledge or that all due diligence was exercised. "Company" includes firms and associations; "director" in relation to a firm means a partner. Act-Rules GST - States Mon, 26 Jun 2017 17:04:41 +0530 https://www.taxtmi.com/acts?id=27942