| http://www.w3.org/ns/prov#value | - he part of, anydirector, manager, secretary or other officer of the company, such director, manager, secretaryor other officer shall be deemed to be guilty of that offence and shall be liable to be proceededagainst and punished accordingly.Explanation.???For the purposes of this section,???(a) ???company??? means any body corporate and includes a firm or other associationof individuals; and(b) ???
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