Meaning of officer who is in default. For the purpose of any provision in this Act which enacts that an officer of the company who is in default shall be liable to any punishment or penalty, whether by way of imprisonment, fine or otherwise, the expression officer who is in default means all the following officers of the company, namely-
a the managing director or managing directors
b the whole- time director or whole- time directors
c the manager
d the secretary
e any person in accordance with whose directions or instructions the Board of directors of the company is accustomed to act
f any person charged by the Board with the responsibility of complying with that provision Provided that the person so charged has given his consent in this behalf to the Board
g where any company does not have any of the officers specified in clauses a to c , any director or directors who may be specified by the Board in this behalf or where no director is so specified, all the directors Provided that where the Board exercises any power under clause f or clause g , it shall, within thirty days of the exercise of such powers, file with the Registrar a return in the prescribed form.