Section 2(e) in The Kerala Industrial Establishments (National And Festival Holidays) Act, 1958
(e)"industrial establishment' means,-(i)any establishment, industrial, commercial or otherwise, where (twenty) or more persons are employed, or were employed on any day of the preceding twelve months and includes-(A)a factory as defined in the Factories Act, 1948 (Central Act 63 of 1948); and(B)a plantation;(ii)any other establishment which the Government may, by notification in the Gazette, declare to be an industrial establishment for the purposes of this Act;
