a corporate entity is an artificial person

14) Learned senior counsel for the appellants further relied upon Sunil
Bharti Mittal vs. Central Bureau of Investigation 2015 (1) SCALE 140
wherein it was held that a corporate entity is an artificial person which
acts through its officers, directors, managing director, chairman etc. If
such a Company commits an offence involving mens rea, it would normally be
the intent and action of that individual who would act on behalf of the
Company. It would be more so, when the criminal act is that of conspiracy.
However, at the same time, it is a cardinal principle of criminal
jurisprudence that there is no vicarious liability unless the statute
specifically provides so.