Section 93A in The Employees' State Insurance Act, 1948
93A. Liability in case of transfer of establishment.
Where an employer, in relation to a factory or establishment, transfers that factory or 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 factory or establishment is so transferred shall jointly and severally be liable to pay the amount due in respect of any contribution or any other amount payable under this Act 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.
