Which one of the following statements is not correct?

A. The principle of master's liability for the acts of a servant is based on the doctrine is respondent superior

B. The rule of master's liability for the acts of the servant is based on the maxim qui facit per alium facit per se

C. Master's liability for the torts of his servant is absolute and it is immaterial whether the tort was committed in the course of his employment or not

D. The rule of master's liability for the act of the servant is based on the capacity to pay, in most of the cases, servant is not financially in good position to pay the damages

Answer: Option C