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Section 27(2) also fixes liability on a director where the offence arises from:

AConnivance or neglect
BOwnership of shares
CAge of the company
DA change of auditor
Answer & Solution
Correct answer: A. Connivance or neglect
Section 27(2) reaches a director, manager or other officer where the offence is with consent or connivance or attributable to neglect.
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