SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

PART IV - MISCELLANEOUS  

REGULATION 30   PUBLIC OFFICERS OF COMPANIES  

30(1)   [Liability of public officer]  

The public officer of a company shall be answerable for the doing of all such things as are required to be done by the company under the Act or the Regulations and in case of default shall be liable to the same penalties.

30(2)   [Liability of company]  

Everything done by the public officer which he is required to do in his representative capacity shall be deemed to have been done by the company. The absence or non-appointment of a public officer shall not exclude the company from the necessity of complying with any of the provisions of the Act or the Regulations or from the penalties provided by the Act or the Regulations on the failure to comply therewith, but the company shall be liable to the provisions of the Act and the Regulations as if there were no requirement to appoint a public officer .

30(3)   [Proceedings against officer]  

In any proceedings under the Act or the Regulations taken against the public officer of the company the proceedings shall be deemed to have been taken against the company, and the company shall be liable for any penalty imposed upon the public officer .

30(4)   [Service of documents]  

Notwithstanding anything contained in this regulation and without in any way limiting, altering or transferring the liability of the public officer of a company, every notice, process or proceeding which under the Act or the Regulations may be given to, served upon or taken against the company or its public officer may, if the Commissioner thinks fit, be given to, served upon or taken against any director, secretary or other officer of the company or any attorney or agent of the company.