Section 137
Offences by companies
In force
Section 137. Offences by companies.
(1) Where an offence committed by a person under this Act is a company, every person who was in charge of, and was responsible to, the company for the conduct of business of the company shall be deemed to be guilty of the offence.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-137.html
- Source confidence: Pending verification
Quick facts
- Section
- 137
- Chapter
- XIX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0