Section 2(13) in Karnataka Panchayat Raj Act, 1993
(13)"factory" means besides a factory as defined in the Factories Act , 1948 (Central Act, 13 of 1948) any premises including the precincts thereof wherein any industrial manufacturing or trade process is carried on with the aid of steam, water, oil, gas, electrical or any other form of power which is mechanically transmitted and is not generated by human or animal agency;
