RULE 229. Provision of accommodation at factory or warehouse

- (1) Every person manufacturing or storing goods on which excise duty is to be levied shall provide and maintain to the satisfaction of the Commissioner, for the use of the officers in attendance at the factory or warehouse, furniture and sufficient and proper accommodation and sanitary accommodation within the factory or warehouse premises; and every manufacturer of excisable goods shall, where so required by the Commissioner, provide suitable lodging conveniently situated to the factory premises at a rent not exceeding ten per cent of the pay of each officer so accommodated :

Provided that where the limit of rent specified above for such lodging falls short of the rent prevailing in the area, the rent payable may be increased by an amount not exceeding Rs.20 in each case.

(2) A breach of this rule shall be punishable with a penalty which may extend to one thousand rupees.