Section 28

Where the person guilty of an offence under this Act is a company or corporation or a member or servant of a partnership or firm, every director and officer of the company or corporation or every member of the partnership or firm, as the case may be, shall be guilty of the like offence unless he proves that the act or omission constituting the offence took place without his knowledge, consent or connivance and that he exercised such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions and to all other circumstances.