Current legal status not independently verified — Source: Pakistan Code (single official PDF, 2026-08-21). Whether this provision is still in force has not been independently verified.

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16. Liability of directors officers, etc.___ Where an offence under this Ordinance has been committed by the Company or any person who at the time of the commission of the offence was a director, secretary, manager, partner or an officer of the company or who was purporting to act in any such capacity, shall, unless he proves that the offence was committed without his consent or knowledge and that on learning he exercised due diligence to prevent the commission of the offence, be deemed to have abetted such offence.

Effective date: 2001-01-01

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