https://www.taxtmi.com/caselaws?id=96899 A body corporate may be criminally liable where a statutory offence requiring intent to deceive or knowledge of falsity is committed through its human agents, and the statute uses "person" to include a corporation. A company acts in law through its agents, so the necessary mental element can be attributed to it where the offence is manifested through those agents. The article rejects the view that corporate incapacity to think or act personally prevents liability for such offences, and treats the statutory language as sufficient to encompass corporate offenders unless a contrary intention appears. en-us Thu, 11 Nov 1943 00:00:00 +0630 Fri, 16 Feb 2018 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96899 A body corporate may be criminally liable where a statutory offence requiring intent to deceive or knowledge of falsity is committed through its human agents, and the statute uses "person" to include a corporation. A company acts in law through its agents, so the necessary mental element can be attributed to it where the offence is manifested through those agents. The article rejects the view that corporate incapacity to think or act personally prevents liability for such offences, and treats the statutory language as sufficient to encompass corporate offenders unless a contrary intention appears. Case-Laws Companies Law Thu, 11 Nov 1943 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=96899