A company is an artificial person and therefore it cannot perform task or function on its own. Since a company is not a natural person, it cannot be punished like a natural person. Therefore the role of director gets much wider when it comes to the investor‟s interest and their grievances. This is because the investor is not aware of the internal functioning or the management of the company. In the case of HL Bolton Engineering Co Ltd v TJ Graham & Sons Ltd , it was held that directors and managers represent the directing mind and will of the company and also control the company.