Section 38

Where an offence under this Act which has been com-With the consent or connivance of, or to have been attributable to any neglect on the part of, any director, secretary or other similar officer of the body corporate or any person who was purporting to act in such capacity, he as well as the body corporate shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.

Secrecy.