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Notwithstanding anything contained in the foreign sub-sections, where an offence 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 director, manager, secretary, or other officer of the company, (not being a person nominated under sub-section (2) such director , manager, secretary or other officer 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 any body corporate and includes a firm or other association of individuals;
(b) director, in relation to a firm, means a partner in the firm; and
(c) manager in relation to a company engaged in hotel industry, includes the person in charge of the catering department of any hotel managed or run by it.
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