Section 18A

an offence under this Act is committed by a body corporate; and

the offence is proved to have been committed with the consent or connivance of, or to be attributable to any act or default on the part of —

any director, manager, secretary or other similar officer of the body corporate; or

any person purporting to act in any such capacity,he or she, as well as the body corporate, shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.