Section 2(d) in The Maharashtra Purchase Tax On Sugarcane Act, 1962
(d)["occupier" of a factory or of a unit] [These words were substituted for words 'occupier of a factory' by Maharashtra 60 of 1974, Section 4(a).] means the person who has ultimate control over the [affairs of the factory or the unit] [These words were substituted for words 'affairs of a factory' by Maharashtra 60 of 1974.] and where the said affairs are entrusted to a managing agent, such agent shall be [deemed to be the occupier of the factory or of the unit, as the case may be;] [These words were substituted for the words 'deemed to be occupier of the factory' by Maharashtra 60 of 1974.] and the term includes also any person appointed by the occupier to act as a purchasing agent;
