Section 3
[(g) " owner " means a person who owns, or has control over handling , any hazardous substance at the time of accident and includes, —
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;