Section 2(x) in The Punjab Panchayati Raj Act, 1994
(x)"Factory" means besides a factory as defined in the Factories Act, 1948 (Central Act 13 of 1948) and any premises including any premises where in any industrial manufacturing or trade process is carried on with the aid of stream, water, oil, gas, electrical or any other form of power which is mechanically transmitted and is not generated by human or animal agency;
