137. Offences by Companies.

{
    "act_title": "Assam Goods and Services Tax Act, 2017",
    "act_slug": "assam-goods-and-services-tax-act-2017-2017",
    "section_label": "Section",
    "section": {
        "number": "137",
        "title": "137. Offences by Companies.",
        "chapter": null,
        "content": "(i) \"company\" means a body corporate and includes a firm or other association of individuals; and\n(ii) \"director\", in relation to a firm, means a partner in the firm.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 135
    },
    "prev_section": "136",
    "next_section": "138"
}