105. Offence committed by a body of persons

Where an offence under this Act is committed by a body of persons, then—

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

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 or that he exercised all due diligence to prevent the commission of such offence.