Section 14. Offences by colrporations

14. Offences by colrporations.-Where a person commi6ting an offence pvnishnhlg under this Act i~ a company or an associa%ion or a body of persons, wbether incorporated or not, evev direotor, manager, seorekry, agent; or other offiaer or person concerned with the managenlent thereof, shall, unless he proves 'thati the offence was committed withou* his knowledge or %hat he has exercised all due diligence to prevent its commission, be deemed to be guilty of suoh offence. 1 I (2) In particular, and without. prejudice to the generality of the foregoing power, sudl rules may provide for all or any of the following matters, namely,- (a) the maintenance by dealers and producers generally, or by any dealer or producer in particular, of records' 6f d l sale ahd purchase transactibns made `57` them; (h) the furnishing of any such information as may be r*eq+red ~ i t h respeet to the business carried on by any dealer or produper; (c) the inspection of any books of account or other documellts bclopging to or under the control of any dealer 'or producer.