(c)any reference to [officers and other employees] [ Substituted by Act 65 of 1960, Section 75, for " officers" (w.e.f. 28.12.1960).], agents or partners shall be construed as a reference to past as well as present [officers and other employees,] [ Substituted by Act 65 of 1960, Section 75, for " officers" (w.e.f. 28.12.1960).] agents or partners, as the case may be.]