First Case talks about negligence of clerk and second talks about misconduct of employees, yes crux of both case laws is similar but these are 2 different cases.
Below is text from module
Such legal position is clearly borne by the following extracts from the judgements in two
(1) In Henry Squire (Cash Chemists) Ltd. v. Ball Baker & Co.: “The principal must not excuse himself for his clerk’s negligence by saying that he employed a clerk.”
(2) In the Superintendent of Police v. M. Rajamany: “No auditor can escape from personal liability by taking shelter under the misconduct of his own employees.”