24. Offences by bodies corporate

Where an offence under this Order committed by an ILP or other body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of -

any director, manager, secretary or other similar offi.cer of that body, or any person who was purporting to act in that capacity; or

any other person who holds a controlling interest in that body, he, as well as the body corporate, shall be guilty of that offence and liable to be proceeded against and punished accordingly.