7. On perusal of the Judgments of the Trial Court and the Appellate Court, it is seen that both of them have fell into error with reference to sentencing the accused persons. A1 is an inanimate body. Although it is a juristic person, it is not a natural person. It is a legal body, but not a human body. It cannot be seen, but it can be seen through eye of law, such as Memorandum of Association, Certificate of Incorporation etc. A1 has no body, no soul and no mind. So, it cannot be punished physically, but it can be punished fiscally. Unlike in Civil Law, in Criminal Law under only rare circumstances vicarious liability can be recognized, Section 149 I.P.C. Section 34 I.P.C., can be stated as illustration. Though there is vicarious criminal liability, there is no vicarious punishment. In the matter of imposition of sentence of imprisonment, principle of Law of Agency cannot be imported into Criminal Law. Both the Trial Court and the Appellate Court have missed the rudimentary principles of criminal law.