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a corporate entity is an artificial person
an individual who has perpetrated the commission of an offence on behalf of the company can be made an accused, along with the company,
General Manager/Planner & Executor, automatically they cannot be held vicariously liable, unless, as observed here in above, there are specific allegations and averments against them with respect to their individual role.
The liability of the Directors /the controlling authorities of company, in a corporate criminal liability
Doctrine Of Vicarious Liability
Vicarious Liability of Non-Executive Directors: