law: Companies Act, 1956
  Sec 5    -     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.