STATE v. ANDOH AND OTHERS [1967] GLR 355-358

Statutes—Repeal—Implied repeal—Act 29, s. 2 (3) defining “officer” to include auditor—Act 179, s. 136 providing that an auditor shall not be regarded as an agent or officer of  company—Act 179 subsequent to Act 29—Whether section 2 (3) of Act 29 impliedly repealed by section 136 of Act 1769 as being inconsistent with the provisions of a later Act—Whether a company auditor can be prosecuted under Act 29 for a criminal offence in connection with his duty—Criminal Code, 1960 (Act 29), s. 2 (3)—Companies Code, 1963 (Act 179), s. 136.

