Section 14: Offence by bodies corporate, etc.

Where an offence under this Act is committed by a body corporate, firm or other association of individuals-(a) every director, manager, secretary, or other similar officer of the body corporate;
(b) every partner or other similar officer of the firm;
(c) every trustee of the body concerned;
(d) every person concerned in the management of the affairs of the association; and
(e) every person who was purporting to act in any such capacity as aforesaid,
shall severally be guilty of that offence and liable to be proceeded against 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.