Section 45G(3)(ix) in The Employees' State Insurance Act, 1948
(ix)Any person discharging any liability to the principal or immediate employer after the receipt of a notice under this sub-section shall be personally liable to the Director General or the officer so authorised to the extent of his own liability to the principal or immediate employers so discharged or to the extent of the principal or immediate employers liability for any sum due under this Act, whichever is less.