Extent of penal responsibility of agents of trustees and owners.

No person who receives the rent of any premises in any capacity described in paragraph (i), (ii) or (iii) of sub-clause (a) of clause (45) of section 2 shall be liable to any penalty under this Act for omitting to do any act as the owner of such premises, if he shall prove that his default was caused by is not having funds of, or due to, the owner sufficient to defray the cost of doing the act required.