Where any sales tax, penalty or surcharge is due and payable by-

(a) a company;

(b) a firm; or

(c) a society, an association or other body of persons,

then notwithstanding anything to the contrary in this Act or in any other Act, the directors of such company including persons who were directors of such company , or the partners of such firms, including any persons who were partners of such firm , or the members of such society, association or other body of persons, including any persons who were members of such society, association or other body of persons, as the case may be, shall together with such company, firm, society, association or other body of persons be jointly and severally liable for the sales tax penalty or surcharge payable;