Section 61A

Where an offence under this Ordinance or its subsidiary legislation has been committed by a company, firm or society or any other body of persons, any person who at the time of the commission of such offence was a director, secretary or other similar officer of the company, or a partner or manager of the firm, or an office-bearer of the society or body of persons or who was purporting to act in any such capacity, shall be deemed to be guilty of that offence unless he proves to the satisfaction of a court that the offence was committed without his consent or connivance, and that he has exercised such 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 of the case.

[Ins. Cap. A77.]