Section 42

Where the agent or servant of a person (hereinafter called the “principal”) does anything or omits to do anything

(which if done or omitted to be done by the principal would constitute an offence under this Act) the principal shall notwithstanding that he has no knowledge of the offence

(and subject to paragraph (b) in the case of that paragraph)

be deemed guilty of the offence and be liable to punishment for the offence if—