Section 81A

a company;

a firm; or

a society, an association or other body of persons, then notwithstanding anything to the contrary in the Act or in any other written law, the directors of such company or the partners of such firm or the members of such society, association or other body of persons, as the case may be, shall, together which such company, firm, society, association or other body of persons be jointly and severally liable for excise duty payable.

120 Laws of Malaysia ACT 176

In the case of a company that is being wound up, the directors of such company shall only be so liable where the assets of the company are insufficient to meet the amount due, after paying any sums having priority over the excise duty under the

*Companies Act 1965 in relation to the application of the assets of the company in such winding up.

Offences by bodies of persons and by servants and agents