Employer :

“Employer” means the owner of an industrial establishment to which this Act applies and also includes the following persons:

(i) A manager so named under Section 7(1)(f) of the Factories Act, 1948.

(ii) The head of the department or any authority appointed by the Government in any industrial establishment under its control.

(iii) Any person responsible to the owner for the supervision and control of any other industrial establishment which is not under the control of Government. [Section 2(d)]