law: Factories Act, 1948 
  44. Facilities for sitting 
  (1) In every factory suitable arrangements for sitting shall be
  
  provided and maintained for all workers obliged to work in standing position,
  
  in order that they may take advantage of any opportunities for rest which may
  
  occur in the course of their work.
  (2) If, in the opinion of the Chief Inspector, the workers in
  
  any factory engaged in a particular manufacturing process or working in a
  
  particular room are able to do their work efficiently in a sitting position, he
  
  may, by order in writing, require the occupier of the factory to provide before
  
  a specified date such seating arrangements as may be practicable for all
  
  workers so engaged or working.
  (3) The State Government may, by notification in the Official
  
  Gazette, declare that the provisions of sub-section (1) shall not apply to any
  
  specified factory or class or description of factories or to any specified
  
  manufacturing process.