Section 12AA(2) in The Orissa Factories Rules, 1950
(2)The safety and health policy shall contain or deal with the following, namely :-(a)declared intention and commitment of the top management to health, safety and environment and compliance, to all the relevant statutory requirements;(b)organisational set-up to carry out the declared policy, clearly assigning the responsibility at different levels; and(c)arrangements for making the policy effective and-
