Section 2(3)(b) in The West Bengal Labour Welfare Fund Act, 1974
(b)who, being employed in supervisory capacity, draws wages exceeding [sixteen hundred rupees] [Words substituted for the words 'seven hundred and fifty rupees' by W.B. Act 19 of 1988.] per mensem or exercises, either by the nature of duties attached to the office, or by reason of the powers vested in him, functions mainly of a managerial nature.