Section 145
Liability in case of transfer of establishment.
The Code on Social Security, 2020
About this Act
An Act to amend and consolidate the laws relating to social security with the goal to extend social security to all employees and workers either in the organised or unorganised or any other sectors and for matters connected therewith or incidental thereto.
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.