Section 2(d) in The Industrial Statistics (Punjab Labour) Rules, 1952
(d)"industrial establishment" means, -(i)a "factory" as defined in clause (m) of section 2 of the Factories Act, 1948 (LXIII of 1948);(ii)a "plantation" used or intended to be used for the cultivation of tea, coffee, rubber or cinchona, or for any purpose connected therewith and on which twenty or more persons are employed or working on any day during the preceding twelve months;
