Section 81 - Deleted - Chapter V of Finance Act, 1994
Extract
..... Offences by companies. 81. 1[***] ****************** Notes : 1. Omitted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. Prior to its omission, section 81 read as under: '81. Offences by companies.-(1) Where an offence under this Chapter has been committed by a company, every person who at the time the offence was committed 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 offen .....