Section 2(c) in The Jammu and Kashmir Employees Provident Funds and Miscellaneous Provisions Act, 1961
(c)"Employer" means-(i)in relation to an establishment which is a factory, the owner or occupier of the factory, including the agent of such owner or occupier, the legal representative of a deceased owner or occupier and where a person has been named as a Manager of the factory under clause (f) of sub-section (1) of section 7 of the [Jammu and Kashmir Factories Act, 1957] [Now the Factories Act, 1948 (Central Act 63 of 1948).], the person so named; and(ii)in relation to any other establishment, the person who or the authority which, has ultimate control over the affairs of the establishment, and where the said affairs are entrusted to a manager, managing director or managing agent, such manager, managing director or managing agent;
