Companies Act, 2017 — section 399

399. Liability under sections 397 and 398 to extend to partners or directors in firm or body corporate.—Where an order under section 397 or a declaration under section 398 is or may be made in respect of a firm or body corporate, the Court shall also have power to pass an order under section 397 or make a declaration under section 398, 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.