Section 44B: Offence by Foundation

44B. Offence by Foundation (1) Where an offence is committed by a Foundation, every person who, at the time of the commission of the offence, was concerned in the management of the Foundation or was purporting to act in that capacity, shall also commit the like offence, unless he proves that the offence was committed without his knowledge or consent and that he took all reasonable steps to prevent the commission of the offence. (2) (a) Where a Foundation is charged with an offence, a representative may appear before the appropriate Court and enter a plea of guilty or not guilty on behalf of the Foundation. [Issue 4] I20 – 18 Revised Laws of Mauritius (b) In this subsection— “representative” means the secretary or any other person duly authorised by the Foundation to represent it. (3) In this section— “Foundation” has the same meaning as in the Foundations Act. [S. 44B inserted by s. 51 (2) of Act 8 of 2012 w.e.f. 1 July 2012.]