Under Section 11 of the IPC, the word "person" includes any Company or…

Question

Under Section 11 of the IPC, the word "person" includes any Company or Association or body of persons whether incorporated or not. Which proposition about corporate criminal liability follows from this provision read with *State of Maharashtra v. M/s Syndicate Transport*?

Accepted Answer

D. {'text': 'Companies can be prosecuted for IPC offences and the criminal intent of the alter ego controlling the company is imputed to it', 'label': 'D'}

1. Section 11 IPC defines "person" to include any Company or Association, incorporated or not.
2. Lesson 9 states that companies "can no longer claim immunity from criminal prosecution on the ground that they are incapable of possessing the necessary mens rea".
3. The mens rea of the **alter ego** — the persons who guide the business — is imputed to the company.
4. *State of Maharashtra v. M/s Syndicate Transport*, AIR 1964 Bom 195 confirms the test turns on the nature of the offence and the position of the officer vis-a-vis the body corporate.
_Source: ICSI CS Executive Paper 1 — Jurisprudence, Interpretation & General Laws, Lesson 9 (Indian Penal Code, 1860), pp. 205-224._

Answer

{'text': 'Companies enjoy a blanket immunity from criminal prosecution because they cannot form mens rea', 'label': 'A'}

Answer

{'text': 'A company can be prosecuted only for tax offences and never for offences punishable under the Indian Penal Code', 'label': 'B'}

Answer

{'text': 'Only directors in their personal capacity can be prosecuted; the company itself can never be a "person" under the IPC', 'label': 'C'}