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Part I · General Provisions and Offences

26. Offences committed by an incorporated body

அதிகாரப்பூர்வ ஆங்கில மொழிபெயர்ப்பு. சிங்கள உரை மேலோங்கும். அதிகாரப்பூர்வ Sinhala உரையைத் திறக்கவும், documents.gov.lk-இல் அதிகாரப்பூர்வ PDF

(1)

Where an offence under this Act is committed by an incorporated body of persons all Directors of such body at the time of committing such offence shall, in addition to the incorporated body of persons, be individually liable for the committing of such offence, notwithstanding each such

Director not being responsible for committing the act which constitute the relevant offence:

Provided however, that no such Director shall be –

(a)

prosecuted if he satisfies the Investigation

Officer who conducted the investigation; or

(b)

deemed to be guilty for having committed an offence if he on a balance of probability proves before court, that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of the offence.

(2)

For the purpose of instituting criminal proceedings against Directors of an incorporated body of persons, it shall not be necessary to first prosecute and obtain a conviction against the corresponding incorporated body of persons.