67. Offences by bodies corporate, etc.
Feedback & supportLast amended by an amending law of 2000.
Where any offence under this Act is committed by a body corporate, a partnership or an unincorporated association of persons, any person, at the time of the commission of the offence, was a director, manager, partner, secretary or other similar officer or was purporting to act in any such capacity, he shall be guilty of the same offence and shall be liable to be proceeded against and punished accordingly unless he proves that —
the offence was committed without his consent or connivance; and
he had exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in that capacity and to all the circumstances.
In relation to a body corporate whose affairs are managed by its members, “director” means a member of the body corporate.[52