Section 73L(2) in Maharashtra Factories Rules, 1963
(2)All factories-(a)covered under section 2(m)(i) but employing less than 50 workers;(b)covered under section 2(m) are exempted from requirements of sub-rule (1):Provided that, they are not covered in the first Schedule under section 2(cb) or carrying out processes or operations declared to be dangerous under section 87 of the Act.