https://www.taxtmi.com/caselaws?id=103338 In a company-owned factory, the occupier under section 2(n) of the Factories Act, 1948 must be one of the company's directors, because ultimate control rests with the board and the company cannot nominate another employee or officer. The proviso deeming a director to be the occupier was held to give workable effect to the statutory scheme and to support enforcement of the Act's health and safety obligations. It was also found to be intra vires and constitutionally valid, with no violation of Articles 14, 19(1)(g) or 21, since it has a direct nexus with preventing evasion of responsibility and ensuring strict statutory liability. en-us Wed, 25 Sep 1996 00:00:00 +0530 Mon, 14 Jul 2025 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103338 In a company-owned factory, the occupier under section 2(n) of the Factories Act, 1948 must be one of the company's directors, because ultimate control rests with the board and the company cannot nominate another employee or officer. The proviso deeming a director to be the occupier was held to give workable effect to the statutory scheme and to support enforcement of the Act's health and safety obligations. It was also found to be intra vires and constitutionally valid, with no violation of Articles 14, 19(1)(g) or 21, since it has a direct nexus with preventing evasion of responsibility and ensuring strict statutory liability. Case-Laws Companies Law Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103338