(7)An order requiring any information or statistics to be furnished by a company may also be addressed to any person who is, or has at any time been, an officer or employee of the company, and all the provisions of this section, so far as may be, shall apply in relation to such person as they apply in relation to the company:Provided that no such person shall be punishable under sub-section (6) unless the Court is satisfied that he was in a position to comply with the order and made wilful default in doing so.