an offence under this Act or any rules made under this Act is committed by any person (A) —
(i)
acting as the agent or employee of another person (B); or
(ii)
being otherwise subject to the supervision or instruction of B for the purposes of any employment in the course of which the offence was committed; and
(b)
it is proved that the act that constituted the offence was —
(i)
committed with B’s consent or connivance; or
(ii)
attributable to B’s neglect,
B shall (without affecting A’s liability) be liable for the offence in the same manner and to the same extent as if B had personally committed the offence.