CS Professional · Labour Laws and Practice · Industrial and Labour Laws Audit
During a labour law audit of Kaveri Foods Ltd, the company secretary reviews who is covered by the offence provision of the OSH Code. The company is a partnership firm, Kaveri Foods and Co. Under the Explanation to Section 109 of the OSH Code, which statement is correct?
The provision applies to the firm. The Explanation to Section 109 of the OSH Code defines company to include a firm or association of individuals, and director in relation to a firm means a partner, so partners are covered.
- AThe term company includes a firm, and a director in relation to a firm means a partnerCorrect
- BThe provision does not apply to firms as they are not companies
- CA director in relation to a firm means only the managing partner
- DOnly a body corporate registered under the Companies Act is covered
Explanation
The Explanation defines company as any body corporate and includes a firm or other association of individuals, and defines director in relation to a firm as a partner. So the firm and its partners fall within Section 109, and the other options contradict this.
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