| http://www.w3.org/ns/prov#value | - under section 136, 139 or 254A committed by a body corporate is proved to have been committed with the consent or connivance of a director, manager, secretary or other similar officer of the body, or a person purporting to act in any such capacity, he as well as the body corporate is guilty of the offence and liable to be proceeded against and punished accordingly. [38/99]Regulations202.???(1) The
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