Liability of principal for actions of agent in relation to records and returns

(1) Where a person, in this section referred to as the “principal”, is required by or under this Act to– (a) keep any account, log or record; (b) furnish any return, log or information; (c) complete any form; or (d) take any action in relation to the keeping of any account, log or record or the furnishing of any return, log or information or the completing of any form, every act or omission of a person acting or purporting to act as agent for the principal in respect of any such requirement shall be deemed for the purposes of this Act to be the act or omission of the principal, unless the principal proves that the person purporting to act as agent had no authority, either express or implied, to act as the principal's agent for the purpose of keeping any account or record, or furnishing any return or information, or completing any form, or taking any action in respect of such matters, as the case may be. (2) A defence specified in section 65 is available to a principal prosecuted in respect of the act or omission of an agent if the principal satisfies the Court that, having regard to– (a) any likely or possible benefit or detriment arising to the principal from the act or omission in respect of which the prosecution is brought if the alleged offence had remained undetected; (b) the purpose or motive of the agent whose act or omission it was; 76 Fisheries Resources (c) the relationship between the principal and the agent whose act or omission it was, or between the principal and a person appearing or likely to benefit from the alleged offence; (d) where the principal is a body corporate, whether or not a person responsible for or closely associated with the management of the body corporate appears to have benefited from the act or omission, or would have been likely to so benefit if the alleged offence had remained undetected; and (e) any action taken by the principal, once aware of the act or omission, in respect of the agent whose act or omission it was or a person appearing likely to benefit from the alleged offence it would be in the interests of justice to allow the principal the benefit of any defence provided for in section 65 (2). (3) For the purposes of this section a person may act as an agent for a principal whether or not that person is employed by the principal and whether or not acting for reward.