Section 26

Where an offence against this Act or any regulations made thereunder has been committed by a company, firm, society or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer of the company, society or other body of persons, a partner or manager of the firm, or such other person purporting to act in such capacity or such person having charge or control of the company, firm, society or other body of persons is deemed to be guilty of 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.

Where a person is liable under this Act or any regulations made thereunder to any punishment, penalty or forfeiture for any act, omission,

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neglect or default he is 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 the agent; provided that the act, omission, neglect or default was committed by the clerk or servant in the course of his employment, or by such servant in the course of his employment, or by such agent when acting on behalf of such person, or by the servant of such agent when acting in the course of his employment in such circumstances that had the act, omission, neglect or default been committed by the agent, his principal would have been liable under this section.