In relation to an establishment which is a factory, the owner or the occupier of the factory, including the agent of such owner or occupier, the legal representative of a deceased owner or the occupier and, where a person has been named as a manager of the factory under clause (f) of sub-section (i) of section 7 of the factories act, 1948 (63 of 1948), the person so named;


In relation to any other establishment, the person who, or the authority, which has the ultimate control over the affair of the establishment, and where the said affair are entrusted to a manager, managing director or managing agent, such manager, managing director or managing agent.