All tax payee aware from prosecution - offences under section 278B by companies which as under:
1. Every person who at the time of offence was in charge of and was responsible to the company for the conduct of business of the company as well as the company shall be liable to be proceeded against.
2. If it is established that the offence was committed with the connivance of director, manager, secretary or other officer – such persons shall also be liable to be punished
3. In the case of imprisonment and the offence being committed by company, apart from fine on the company, officers responsible shall be liable to be proceeded against.
1. Every person who at the time of offence was in charge of and was responsible to the company for the conduct of business of the company as well as the company shall be liable to be proceeded against.
2. If it is established that the offence was committed with the connivance of director, manager, secretary or other officer – such persons shall also be liable to be punished
3. In the case of imprisonment and the offence being committed by company, apart from fine on the company, officers responsible shall be liable to be proceeded against.
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