Section 2(l) in Bihar Sugarcane (Regulation of Supply and Purchase) Act, 1981
(l)"Occupier of a factory" means a person carrying on business of manufacturing sugar by vacuum-pan process or any other sugar or sugarcane based products manufactured by any other technique or process based on sugarcane which includes sugarcane based Ethanol plant, Rectified Sprit plant and Co-generation plant; in a factory and having the ultimate control over the affairs of the factory;
