an offence under this Act or any rules made under this Act has been committed by a body corporate; and
(b)
it is proved that the offence was committed with the consent or connivance of, or attributable to any neglect by, any director, manager, secretary or other similar officer of the body corporate, or any person who was purporting to act in such capacity,
he or she, as well as the body corporate, shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.