Clause 28

Where an offence under this Act is committed by a corporation or other body corporate and the offence is proved to have been committed with the consent or connivance of, or to have been facilitated by any neglect on the part of, any director, chairman, manager, secretary or other officer of the corporation or other body corporate he, as well as the corporation or body corporate, shall be deemed to be guilty of the offence and shall be liable to be punished accordingly.

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

Any person who would have been guilty of an offence if anything had been done or omitted to be done by him personally shall be guilty of such offence and shall be liable to the same penalty if such thing had been done or omitted to be done by his partner, agent or servant in the course of the partnership business or in the course 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 or consent and that he took all reasonable precautions to prevent the doing of or omission to do such a thing.

The provisions of this section shall be in addition to and not in derogation from any other provisions of this Act.