Section 31

Where any offence is committed by a body corporate any director, manager, secretary or other officer of the body corporate shall also be deemed to be guilty of that 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 was not attributable to any neglect on his part.

Whenever any agent or employee in the course of his employment does or omits to do an act the doing of which or omission to do which by his principal or employer would be an offence the agent or employee shall be guilty of that offence.

In any proceedings jointly against the body corporate and a director or officer thereof for an offence under this Act any evidence that the body corporate was guilty of such an offence shall be deemed to be evidence that the director or officer was guilty of that offence.

Any person who would have been guilty of an offence if anything had been done or omitted by him personally shall be guilty of that offence and liable to the same penalty if that thing has been done or omitted to be done by his partner, agent or employee in the course of the partnership business or in the scope of his employment, as the case may be, unless he proves to the satisfaction of the court that the offence was committed without his knowledge and that he took all reasonable precautions to prevent the doing or omission of the thing.[32