அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
(1)
Where a body corporate has not paid any levy on or before the due date as specified in section 17, it shall be lawful to proceed under all or any of the provisions of this
Act against a manager, director, secretary or any other principal officer of such body corporate, as if such officer is responsible for such default unless he proves the contrary to the satisfaction of the Commissioner-General notwithstanding anything in any other written law relating to such body corporate.
(2)
Where an unincorporated body of persons has not paid any levy on or before the due date as specified in section 17, it shall be lawful to proceed under all or any of the provisions of this Act against any partner or office-bearer of such unincorporated body of persons as if he is responsible for such default unless he proves the contrary to the satisfaction of the Commissioner-General, notwithstanding anything in any other written law.