https://www.scconline.com/blog/post/2019/08/05/ker-hc-trust-is-an-obligation-annexed-to-ownership-of-property-cannot-be-prosecuted-under-ni-act-as-it-is-neither-a-body-corporate-nor-an-association-of/
Ker HC | ‘Trust’ is an ‘obligation annexed to ownership of property’ – cannot be prosecuted under NI Act as it is neither a body corporate nor an association of individuals