27. Where an offence under this Act, or any regulations or rules made thereunder is committed by a body of persons, then-
(a) if that body of persons is a body corporate, every person who at the time of the commission of the offence was a director. General Manager, Secretary or other similar officer of that body ; or |
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(b) if that body is not a body corporate every person who at the time of the commission of the offence was the president, Manager, Secretary or other similar officer of that body. |
| shall be deemed to be guilty of that offence, unless he proves that such offence was committed without his knowledge of that be exercised all due diligence to prevent the commission of such offence. |