Employer :

“Employer” means –

(i) in relation to an establishment which is under the control of the government a person or authority appointed by the government for the supervision and control of employees or where no person or authority is so appointed the head of the department;

(ii) in relation to an establishment under any local authority the person appointed by such authority for the supervision and control of employees or where no person is so appointed the chief executive officer of the local authority;

(iii) in any other case the person who or the authority which has the ultimate control over the affairs of the establishment and where the said affairs and entrusted to any other person whether called a manager managing director managing agent or by any other name such person; { Section 3(d)}