https://www.taxtmi.com/caselaws?id=103709 Factories that are in substance owned and controlled by the Central Government fall within the Government-factory deeming rule in the first proviso to section 2(n) of the Factories Act, 1948, because the definition of "occupier" turns on ultimate control over the factory's affairs. The special treatment for Government-owned or Government-controlled factories prevails over the general company rule, so the person appointed by the Central Government to manage such a factory is the deemed occupier. The contrary view applying the company provision was rejected, and the factories concerned were treated as Government-controlled for identifying the occupier. en-us Tue, 14 Jul 1998 00:00:00 +0530 Fri, 30 May 2014 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103709 Factories that are in substance owned and controlled by the Central Government fall within the Government-factory deeming rule in the first proviso to section 2(n) of the Factories Act, 1948, because the definition of "occupier" turns on ultimate control over the factory's affairs. The special treatment for Government-owned or Government-controlled factories prevails over the general company rule, so the person appointed by the Central Government to manage such a factory is the deemed occupier. The contrary view applying the company provision was rejected, and the factories concerned were treated as Government-controlled for identifying the occupier. Case-Laws Companies Law Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103709