Section Text
42) of the General Clauses Act, 1897, "person" shall include any company or association or body of individuals, whether incorporated or not; A corporate body or a company shall not be indictable for offences which can be committed only by a human individual (e.g., rape, bigamy etc.) or for offences which must be punished by imprisonment (e.g. cheating).--State of Maharashtra v. Syndicate Bank AIR 1964 Bom 95: In general, a corporation is in the same position in relation to criminal liability as a natural person and may be convicted of common law and statutory offences including those requiring mens rea. There are, however, crimes which a corporation is incapable of committing or of which a corporation cannot be found guilty as principal; nor can a corporation be convicted of a crime for which death or imprisonment are the only punishments. Criminal liability of a corporation arises where an offence is committed in the course of corporation's business by a person in control of its affairs to such a degree that it may fairly be said to think and act through him so that his actions and intent are the actions and intent of the corporation. `Person' includes--
(i) an individual, (ii) a Hindu undivided family, (iii) a company, (iv) a firm, (v) an association of persons or a body of individuals, whether incorporated or not, (vi) a local authority, and (vii) every artificial juridical person, not falling within any of the preceding sub-clauses--Income-tax Act 1961, s. 2(31) In Order 30, Rule 10, Code of Civil Procedure 1908, the word `person' does not include a company, because such a construction will be repugnant to the context--Modi Vanaspati v. Khaitan Jute Mills AIR 1969 Cal 496 A firm, an individual or a group of individuals may be a person under s. 2(9) of the Income-tax Act, 1922.--Ipoh v. Commissioner of Income-tax (1968)1 SCR 68: AIR 1968 SC 317