Section 8F(3)(ix) in The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952
(ix)Any person discharging any liability to the employer after the receipt of a notice under this sub-section shall be personally liable to the Central Provident Fund Commissioner or the officer so authorised to the extent of his own liability to the employer so discharged or to the extent of the employer’s liability for any sum due under this Act, whichever is less.