Section 2(c) in Karnataka Toddy Workers' Welfare Fund Act, 1981
(c)"employer" means any person who employs whether directly or through another person, or whether on behalf of himself or any other person, one or more employees and includes any person who has a licence for the manufacture, distribution, transport, storage or sale of toddy, under the Karnataka Excise Act, 1965 (Karnataka Act 21 of 1966) ;
