Trading Stamps Act, 1980

Offences committed by body corporate.

12.—Where any offence under this Act which is committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any person (or any person acting on his behalf) being a director, manager, secretary or other officer of such body, that person or the person so acting, as the case may be, shall also be guilty of that offence and shall be liable to be proceeded against and punished accordingly.