Section 63L(2)(a) in The West Bengal Factories Rules, 1958
(a)General.(i)wheeled stretcher with folding and adjusting devices; with the head of the stretcher capable of being tilted upward.(ii)Fixed suction unit with equipment.(iii)Fixed oxygen supply with equipment.(iv)Pillow with case, sheets, blankets, towels.(v)Emesis bag. bed pan, urine pot. glass.