https://www.taxtmi.com/caselaws?id=97154 A company may fall within the term "person" under general clauses legislation where the statutory context permits, particularly if the offence is punishable by fine; in that setting, the company is not immune from prosecution and its responsible officer may also face abetment allegations even if the principal offender cannot be tried. On adulteration of mustard oil, conviction requires clear proof that the oil was mixed in breach of the statutory standard that it be derived exclusively from mustard seed; evidence showing admixture with another oil was insufficient on the material before the court, so a fresh trial was directed. en-us Wed, 21 May 1952 00:00:00 +0530 Sat, 14 Jan 2012 12:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97154 A company may fall within the term "person" under general clauses legislation where the statutory context permits, particularly if the offence is punishable by fine; in that setting, the company is not immune from prosecution and its responsible officer may also face abetment allegations even if the principal offender cannot be tried. On adulteration of mustard oil, conviction requires clear proof that the oil was mixed in breach of the statutory standard that it be derived exclusively from mustard seed; evidence showing admixture with another oil was insufficient on the material before the court, so a fresh trial was directed. Case-Laws Companies Law Wed, 21 May 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97154