Section 32B

Where an offence under this Ordinance or any rules made thereunder is committed by a company, a firm or society or any other body of persons, any person who, at the time of the commission of the offence, was a director, manager or other similar officer of the company, or a partner or manager of the firm, or an office-bearer of the society or other body of persons or was purporting to act in such capacity, shall be deemed to be guilty of the offence unless he proves to the satisfaction of the court that the offence was committed without his consent or connivance and that he had exercised, such diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions or office and to all the circumstances of the case.

[Ins. Cap. A53.]