Section 46
Section 46
If an offence under this Enactment or any subsidiary legislation made under this
Enactment has been committed by a body corporate, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer of the body corporate, or was purporting to act in any such capacity, or was in any manner or to any extent responsible for the management of any of the affairs of the body corporate, or was assisting in such management, shall be deemed to be guilty of the offence unless he proves that the offence was committed without his knowledge, consent or connivance and he had exercised due diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions in that capacity and to all the circumstances.
(2)
Where any person would be liable under this Enactment or any subsidiary legislation made under this Enactment to any punishment or penalty for any act, omission, neglect or default, he shall be liable to the same punishment or penalty for every such act, omission, neglect or default of any employee or agent of his or of the employee of such agent, if such act, omission, neglect or default was committed by the employee of such agent in the course of his employment by such agent or otherwise on behalf of the agent.
(3)
Nothing under subsection (2) shall absolve an agent, officer or employee from any liability for an offence.