Section 63B(4) in The West Bengal Factories Rules, 1958
(4)The Health and Safety Policy shall contain, inter alia, the following:-(a)The intention and commitment of the top management to secure health, safety and environment and to comply with all the relevant statutory requirements;(b)The organizational set-up in the factory to carry out the declared policy clearly stating the responsibility assigned at each stage of the organization; and(c)The arrangements provided for making the policy effective.