284.
| (1) Where any body corporate, firm, society or other body of persons is charged with an offence under this Act, every person who at the time of the alleged offence was a director, manager, secretary or other similar officer or a partner of the body corporate, firm, society or body, or was purporting to act in such capacity, shall be liable to the penalties provided for such alience as if he himself were guilty thereof, unless he proves-
| | (a) that the offence was committed without his knowledge and that such ignorance was not caused by his wilful default or neglect; or | | |
| | (b) that having regard to the nature of his functions in that capacity and to all the circumstances, he exercised all due diligence to prevent the commission of the offence. | | |
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| (2) Where any person would be liable under this Act to any penalty for any act, omission, neglect or default, he shall be liable to the same penalty for every such act, omission, neglect or default of any clerk, servant or agent, or of the clerk or servant of such agent, provided that such act, omission, neglect or default was committed-
| | (a) by such clerk or servant in the course of his employment; | | |
| | (b) by such agent when acting on behalf of such person; or | | |
| | (c) by the clerk or servant of such agent when acting in the course of his employment in such circumstances that had such act, omission, neglect or default been committed by the agent his principal would have been liable under this section. | | |
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Sri Lanka Consolidated Acts