Although the Companies Act 2016 recognizes that a corporation is treated as a separate legal person which is solely responsible for the liability it incurs and is the sole beneficiary of any benefits it receives, the courts have from time to time exercised their discretion to disregard the separate legal personality and lifted the corporate veil to impute liability on the parties who operate behind it. List and explain 2 circumstances where the corporate veil can be lifted under judicial exceptions.