Value Added Tax Act (Cap. 406), article 82

82. (1) In addition and without prejudice to any liability of an employee or other person, where any thing is done or omitted to be done by a body of persons, the provisions of this Part shall ap ply as if such thing were done or omitted to be done by every director , manager or other principal officer of that body of persons: pro vided that a director, manager or other principal officer of a body o f persons shall not be guilty of an offence in virtue of this sub -article if he proves that he was unaware and could not with reasonable diligence be aware of such act or omission and that he did everything within his power to prevent that act or omission. (2) Where anything is done or omitted to be done by an employee in the course of his employment, or by any person acti ng on behalf of the registered pers on, whether such other person i s an employee or not, the provisions of this Part shall apply as if such thing were done or omitted to be done both by the said employee or other person and by the employer or registered person: provided that such an employer or registered person shall not be guilty of an offence in virtue of this sub-article if he proves that he was unaware and could not with reasonable diligence be aware of such an act or omission and that he did everything within his power to prevent that act or omission. Prosecution. Amended by: VII.2019.63. III.2026.65.