Factory under fcatory act

R B Banwat (tax consultant)     27 July 2012

My client has opened a bpo office in MIDC area .

the main work is scanning of documents through scanner and catch the data in a software, upload the scan document etc.

computer is used for the same.for which elelctricty is used.

after the work is completed send the documents back to owner.

more than 20 workers are on pay roll

whether it is a manufacturing process ? and whether it can be called as Factoy under the meaning of Factory Act Section 2(k) of the Fcatory Act

Factory inspector visited the office and issued a notice to all directors for prosecution ?

please gude and give decisions if any