This is what the act says :
1. Short title, extent and application.- (1) This act may be called the Industrial Employment (Standing Orders) Act, 1946.
(2) It extends to1[the whole of India 2[* * *].]
3[(3) It applies to every industrial establishment wherein one hundred or more workmen are employed, or were employed on any day of the preceding twelve months:
Provided that the appropriate Government may, after giving not less than two months’ notice of its intention so to do, by notification in the Official Gazette, apply the provisions of this Act to any industrial establishment employing such number of number of persons less than one hundred as may be specified in the notification :
So obviously for any factory in India where there are less than 100 employees, the standing orders do not apply by law. You are free to follow it voluntarily, but not one can go to court and force you to follow it. You are free to make your own rules and communicate it to the your employees.