Though, the I.P.C. applies to all without any distinction of caste, colour or creed but the following are not subject to the provisions of the Code:
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(1) President and Governors:
The President and Governors are exempt from the jurisdiction of courts in India under Article 361 of the Constitution. No criminal proceedings whatsoever shall be instituted or continued and no process for arrest or imprisonment shall issue against these high dignitaries of the States.
(2) Foreign Sovereigns:
The immunity from the jurisdiction of the Municipal Courts accorded to foreign sovereigns is extended on account of International comity. In Mighell v. Sultan of Johore, it was held by the court that a foreign sovereign is exempt from the jurisdiction of local courts. This protection will extend to foreign Heads of States as well.
(3) Foreign Ambassadors and other diplomatic representatives:
The immunity of an ambassador from the jurisdiction of the courts of the country to which he is accredited is based upon his being representative of the independent Sovereign or State which sends him upon the faith, of his being admitted to be clothed with the same independence of and superiority to all adverse jurisdiction as the sovereign authority whom he represents would be.
(4) Alien enemies:
With respect of acts of war, alien enemies cannot be tried by criminal courts. It has been held in I. Hauk, [P.C.C. 2, S. 6) ] that ‘aliens’ who in a hostile manner invade the kingdom, whether their King were at war or peace with ours, and whether they come themselves in company with English traitors, cannot be punished as traitors, but shall be dealt with by Martial Law.
(5) Foreign Army:
Armies of a State are exempted from the jurisdiction of the State on whose soil they are, when they are on the soil of that foreign State by her consent.
The warships lying in foreign waters are exempt from the jurisdiction of the State within whose territorial jurisdiction they are.
The word “person” has been defined in Section 11 as including a company or corporation, or a body of persons, whether incorporated or not. The definition would show that a company or corporation shall be liable for indictment for all kinds of offences.
Despite the generality of this definition, a corporate body or a company shall not be indictable for offences which can be committed only by a human individual or for offences which must be punished with imprisonment.