Who is to be deemed the ‘occupier’ of a factory of a Government company or corporation incorporated under the Companies Act, 1956? If the Government company is to be treated like any other company, then according to clause (ii) of First Proviso to S. 2(n) of the Factories Act, 1948, any one of the directors of that company is deemed to be the occupier, but if its factory is considered as a factory owned or controlled by the Government as provided by clause (iii) of the said proviso, then the person appointed to manage the affairs of the factory by the Govt. is to be deemed to be the occupier. In Indian Oil Corporation’s case the Supreme Court has held that a Government Corporation being the instrumentality of State, it was the Central Government which was in ultimate control over IOC and, as such, the Corporation would be covered by clause (iii) to the Proviso and, therefore, the person appointed by the Central Government to manage the affairs of the factory own ....