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Liability of manager of a company

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..... rson being a manager during the financial year shall be, jointly and severally, liable for the payment of any amount due under this Code in respect of the company for the financial year, if the amount .....

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..... his section, "manager" shall include a managing director and both shall have the meaning respectively assigned to them in clause (24) and clause (26) of section 2 of the Companies Act, 1956. - - .....

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