Section 29: Offences by bodies corporate, etc.

(1) Where an offence under this Act has been committed by a body corporate or firm or other association of individuals, a person who at the time of the commission of the offence -
(a) was an officer of the body corporate, firm or other association; or
(b) was purporting to act in the capacity of an officer of the body corporate, firm or other association,
is deemed to have committed the offence and liable to be prosecuted and punished for the offence in like manner as if he had himself committed the offence, unless he proves that the act or omission constituting the offence took place without his knowledge, consent or connivance.
(2) In this section, "officer", includes -
(a) in the case of a body corporate, a director, chief executive by whatever name called, manager and secretary of the body corporate;
(b) in the case of a firm, a partner, manager and secretary of the firm; and
(c) in the case of any other association of individuals, a person concerned in the management of the affairs of the association.