https://www.taxtmi.com/acts?id=53041 The appropriate Government may, by notification, declare any place where a manufacturing process is carried on (with or without power) to which provisions of this Part shall apply; thereafter the place is deemed to be a factory, the owner is deemed to be the occupier, and any person working there is a worker, with "owner" including a lessee or mortgagee in possession. en-us Mon, 19 Jan 2026 11:33:56 +0530 Mon, 19 Jan 2026 11:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53041 The appropriate Government may, by notification, declare any place where a manufacturing process is carried on (with or without power) to which provisions of this Part shall apply; thereafter the place is deemed to be a factory, the owner is deemed to be the occupier, and any person working there is a worker, with "owner" including a lessee or mortgagee in possession. Act-Rules Labour laws Mon, 19 Jan 2026 11:33:56 +0530 https://www.taxtmi.com/acts?id=53041