Every employer shall pay all amounts required to be paid under this Code to every employee employed by him:
     Provided that where such employer fails to make such payment in accordance with this Code, then, the company or firm or association or any other person who is the proprietor of the establishment, in which the employee is employed, shall be responsible for such payment.
     Explanation.--For the purposes of this section the expression "firm" shall have the same meaning as assigned to it in the Indian Partnership Act, 1932 (9 of 1932).