Sri Lanka Consolidated Acts

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Excise (Special Provisions) Act (No. 13 of 1989) - Sect 25

Offences by bodies of persons

25. Where an offence under this Act is committed by a body of persons then"
(a) if that body is a body corporate, every person who at the time of the commission of the offence was the Director, Secretary or other similar officer of that body; or
(b) if that body is not a body corporate, every person who, at the time of the commission of the offence was a member or partner of that body


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