Offences by corporations

Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect or default on the part of, a director, manager, secretary or other similar officer of the body corporate, or any other similar officer of the body corporate, or any person who is purporting to act in any such capacity, he, as well as the body corporate, commits an offence.