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Section 3

[(g) " owner " means a person who owns, or has control over handling , any hazardous substance at the time of accident and includes, —

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3 [(g) " owner " means a person who owns, or has control over handling , any hazardous substance at the time of accident and includes, — (i) in the case of firm, any of its partners; (ii) in the case of an association, any of its members; and (iii) in the case of a company, any of its directors, managers, secretaries or other officers who is directly in charge of, and is responsible to , the company for the conduct of the business of the company;] (h) " prescribed " means prescribed by rules made under this Act;