Section 40(4) in The Employees' State Insurance (General) Regulations, 1950
(4)Where the whole or part of the amount of any contribution referred to in sub-regulations (1) and (2) was recovered from an immediate employer or deducted from the wages of an employee by the principal employer, he shall, on getting the refund of the amount due from the Corporation, be liable to pay back the amount so recovered or deducted to the person from whom the amount was so recovered or deducted.
