Industrial Employment (Standing Orders) Act, 1946
I am reproducing below the definition of "Employer" and "Industrial Establishment) under
Section 2(d) and 2(e) of the said Act, to have a better understanding and trust this answers your query.
"
d) “employer” means the owner of an industrial establishment to which this Act for the time being applies, and includes—
(i) in a factory, any person named under 10 [clause (f) of sub-section (1) of section 7, of the Factories Act, 1948 (63 of 1948)], as manager of the factory;
(ii) in any industrial establishment under the control of any department of any Government in India, the authority appointed by such Government in this behalf, or where no authority is so appointed, the head of the department;
(iii) in any other industrial establishment, any person responsible to the owner for the supervision and control of the industrial establishment;
(e) “industrial establishment” means—
(i) an industrial establishment as defined in clause (ii) of section 2 of the Payment of Wages Act, 1936 (4 of 1936), or
11 [(ii) a factory as defined in clause (m) of section 2 of the Factories Act, 1948 (63 of 1948), or]
(iii) a railway as defined in clause (4) of section 2 of the Indian Railways Act, 1890 (9 of 1890), or
(iv) the establishment of a person who, for the purpose of fulfilling a contract with the owner of any industrial establishment, employs workmen;"