Section 2(b) in The Industrial Statistics (Punjab Labour) Rules, 1952
(b)"employer" means the owner of an industrial establishment to which the Act applies and includes -(i)in the case of a factory, the manager nominated under clause (f) of sub-section (1) of section 7 of the Factories Act, 1948 (LXIII of 1948);(ii)in any industrial establishment under the control of any department of any Government, the authority appointed by such Government in this behalf and when no such authority is so appointed, the head of the department;(iii)in the case of any other industrial establishment any person responsible to the owner for the supervision, control or management of the industrial establishment;
