Liability of occupier of factory

(1) Every occupier of a factory shall furnish to the Collector a notice that he is an occupier of the factory. (2) Where the occupier is a company or other association, the manager of the company or association shall be deemed to be the occupier for the purposes of this Act: Provided that where the occupier is a company or other association, the manager of the company or association shall be deemed to be the occupier for the purposes of this Act.