Liability under sections 339 and 340 to extend to partners or directors in firms or companies

Where a declaration under section 339section 339 or an order under section 340section 340 is made in respect of a firm or body corporatebody corporate, the TribunalTribunal shall also have power to make a declaration under section 339section 339, or pass an order under section 340section 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.