https://www.taxtmi.com/caselaws?id=96899 Corporate criminal liability may arise where a statute includes a body corporate within the meaning of "person", even for offences requiring intent to deceive or knowledge of material falsity. Information supplied to obtain petrol coupons fell within the statutory rationing-document scheme. Although a company acts only through human agents, their acts, statements and relevant mental state may be attributed to the company in law. Corporate incapacity to think or act independently does not preclude conviction where the required intent or knowledge is manifested through attributable agents. The objection to corporate liability therefore failed, and the matter required determination on that basis. 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 Corporate criminal liability may arise where a statute includes a body corporate within the meaning of "person", even for offences requiring intent to deceive or knowledge of material falsity. Information supplied to obtain petrol coupons fell within the statutory rationing-document scheme. Although a company acts only through human agents, their acts, statements and relevant mental state may be attributed to the company in law. Corporate incapacity to think or act independently does not preclude conviction where the required intent or knowledge is manifested through attributable agents. The objection to corporate liability therefore failed, and the matter required determination on that basis. Case-Laws Companies Law Thu, 11 Nov 1943 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=96899