544. LIABILITY UNDER SECTIONS 542 AND 543 TO EXTEND TO PARTNERS OR DIRECTORS IN FIRM OR COMPANY

Where a declaration under section 542 or an order under section 543 is or may be made in respect of a firm or body corporate, the Tribunal shall also have power to make a declaration under section 542, or pass an order under section 543, as the case may be, in respect of any person who was at the relevant time a partner in that firm or a director of that body corporate.