Section 27: Offences by bodies corporate.

Where an offence under this Act is committed by a body corporate and is proved to have been committed with the consent of, or connivance of or is attributable to any negligence on the part of, any partner, 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 shall be deemed to be guilty of the offence and may be proceeded against and punished.