1.whether A Deputy General Manager is not a person who is responsible to the company for the conduct of the business of the company as he does not fall under any of the categories (a) to (g) listed in section 5 of the Companies Act the Deputy General Manager, could be prosecuted either under sub-section (1) or under sub-section (2) of Section 141 of the Act ? – No

1.whether A Deputy General Manager is not a person who is responsible to the company for the conduct of the business of the company as he does not fall under any of the categories (a) to (g) listed in section 5 of the Companies Act the Deputy General Manager, could be prosecuted either under sub-section (1) or under sub-section (2) of Section 141 of the Act ? – No