ITO Section 200

Offences by companies and associations of persons.

(1) Where an offence under this Part is committed by a company, every person who, at the time the offence was committed, was –

• (a) the principal officer, a director, general manager, company secretary or other similar officer of the company; 
• (b) acting or purporting to act in that capacity, shall be, notwithstanding anything contained in any other law, guilty of the offence and all the provisions of this Ordinance shall apply accordingly.

(2) Where an offence under this Part is committed by an association of persons, every person who, at the time the offence was committed, was a member of the association shall be, notwithstanding anything contained in any other law, guilty of the offence and all the provisions of this Ordinance shall apply accordingly.

(3) Sub-sections (1) and (2) shall not apply to a person where –

• (a) the offence was committed without the person’s consent or knowledge; and
• (b) the person has exercised all diligence to prevent the commission of the offence as ought to have been exercised having regard to the nature of the person’s functions and all the circumstances