s 61 Liability for offences by agents or employees
61. Where an offence under this Act is committed by a person (A) —(a) acting as an agent or employee; or (b) being otherwise subject to the supervision or instruction, of another person (B) for the purposes of any employment in the course of which the offence was committed, B, without prejudice to the liability of A, shall be liable under this Act in the same manner and to the same extent as if B had personally committed the offence if it is proved that the act which constituted the offence was committed with B’s consent or connivance or that it was attributable to any neglect on B’s part.