s 32
(1) Where an offence against this Act or any regulations made therewhoer nas been committed by a company,/tirm,/society,or other body of persons, any person who at the time of the commission of the offence was a director, manager,spa ssecretary or other similar officer of the company, societyyor other body of persons, a partner or manager of the firm, or such other person purporting to act in such capacity or such person csoberyin chare or peostro orti command ,fre sociey that offence, unless he proves that the offence was committed without his consent or connivance and that he has exercised all such diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions in that capacity and to all the circumstances. (2) Where any person would be liable under this Act to any punishment, penalty or torteiture for any act, omission, neglect or default he shall be liable to the same punishment, penalty or forfeiture for every such act, omission, neglect or default of any clerk, servant or agent, or of the clerk or servant of such agent provided that such act, omission, neglect or default was committed by such clerk or servant in the course of his employment or by such agent when acting on behalf of such person or by the clerk or servant of such agent when acting in the course ofhis employment in such circumstances that had such act, omission, neglect or default been committed by the agent his principal would have been liable under this section.