Applicability Of I E Standing ORder Act For Establishment Registered Under Shops Act

Maintaining muster roll / attendance registered is compulsory for establishment registered under factory act and If I E Standing Order Act is not applicable to the establishment covered under
Bombay Shops and Establishments act,
In which act, the need for Muster Roll (attendance register) to keep for employee's in-out- time?

1.Standing Orders are required if you are employing more than 100 employees in any case.
2. If not registered under factory act than need to register under shop & estb. act and maintain your records as per the state shop act.
Regards,
Kamesh

See, My querry regarding Maintaining Muster Roll/Attendance under which labour law?
When Shops and establishment act is applicable then provision for Muster Roll and leaves, etc (service rules) applied.
But when less then 75 employees, in establishment under shops and establishment act and said act is not applicable then
under which act, Maintaining muster roll is mandatory?