https://www.taxtmi.com/caselaws?id=172294 Section 17B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 applies only where an establishment is transferred by the employer, attracting joint and several liability on the transferor and transferee. A takeover and sale by a State Financial Corporation under the State Financial Corporations Act, 1951 is an involuntary transfer by operation of law, not a voluntary transfer inter vivos by the employer. On that basis, the transferee could not be saddled with the transferor's pre-existing provident fund dues or denied a fresh code number on that footing. en-us Thu, 18 Dec 2003 00:00:00 +0530 Tue, 18 Aug 2015 17:25:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172294 Section 17B of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 applies only where an establishment is transferred by the employer, attracting joint and several liability on the transferor and transferee. A takeover and sale by a State Financial Corporation under the State Financial Corporations Act, 1951 is an involuntary transfer by operation of law, not a voluntary transfer inter vivos by the employer. On that basis, the transferee could not be saddled with the transferor's pre-existing provident fund dues or denied a fresh code number on that footing. Case-Laws Companies Law Thu, 18 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172294