"Principal Employer" under the Employees' State Insurance Act, 1948 means:

(A) In a factory, owner or occupier of the factory

(B) In any 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

(C) In any other establishment, any person responsible for the supervision and control of establishment

(D) All of the above