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n5vakilno1.
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(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed with the consent of connivance of, or is attributable to any neglect on the part, any director, manager, secretary or other officer of the company, such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded again
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