Section 12: Offences by bodies corporate.

Where an offence under this Act which has been committed by a body corporate is proved to-(a) have been committed on the instigation or with the connivance of; or
(b) be attributable to any neglect on the part of,
a director, manager, secretary or other similar officer of the body corporate, or any person purporting to act in any such capacity, he, as well as the body corporate, where practicable, shall be deemed to have committed that offence and shall be liable to be proceeded against and punished accordingly.