Offence by companies Section 137

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..... ct of business of the company, as well as the company, shall be deemed to be guilty of such offence and shall be liable to proceeded against and punished accordingly. As per Section 137(2) Offence by director Where it is proved that the offence has been committed with the consent or connivance of, or is attributable to any negligence on the part of, any director, manager, .....

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