Where an employer transfers his establishment in whole or in part, by sale, gift, lease or licence or in any other manner whatsoever, the employer and the person to whom the establishment is so transferred shall jointly and severally be liable to pay the amount due in respect of any liabilities, cess or any other amount payable under this Code in respect of the periods up to the date of such transfer:
Provided that the liability of the transferee shall be limited to the value of the assets obtained by him by such transfer.
Provided that the liability of the transferee shall be limited to the value of the assets obtained by him by such transfer.
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More sections of this act
Section 1 · Short title extent, commencement and application.Section 2 · Definitions.Section 3 · Registration and cancellation of an establishment.Section 4 · Constitution of Board of Trustees of Employees’ Provident Fund.Section 5 · Constitution of Employees’ State Insurance Corporation.Section 6 · National Social Security Board and State Unorganised Workers’ Board.Section 7 · Constitution of State Building Workers’ Welfare Boards.Section 8 · Disqualification and removal of a member of any Social Security Organisation.India Code, Government of India. Text fetched 20 Oct 2026. Source metadata reports last modification: 2025-11-25. Check the linked official text and subsequent notifications when applying a provision.