law: Companies Act, 2013 
  341.
  
    Liability
  
  under sections 339 and 340 to extend to partners or directors in firms or
  
  companies.
  Where
  
  a declaration under section 339 or an order under section 340 is made in
  
  respect of a firm or body corporate, the Tribunal shall also have power to make
  
  a declaration under section 339, or pass an order under section 340, 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.