Amendment status not verified — confirm the current text below against the official source.
Occupiers of factories as defined in the Factories Act, 1948 (63 of 1948) who are not dealers covered by entry 7:— Such occupiers of factories— (i) where not more than fifteen workers Rs. 150 per annum. are working (ii) where more than fifteen workers Rs. 250 per annum. are working Explanation.—For the purposes of this entry and entry 9, the average number of workers or employees who were working or employed during the last preceding year shall be taken into consideration. This average number shall be arrived at by adding the average number of workers or employees who attended in each working month in that year and dividing the total by the number of such month.