https://www.taxtmi.com/caselaws?id=200734 Section 93-A of the Employees State Insurance Act applies only where the employer himself transfers a factory or establishment by sale, gift, lease, licence or similar voluntary mode. A sale effected by a secured creditor under statutory powers in an auction is a transfer by operation of law, not a transfer by the defaulting employer, so the auction purchaser does not inherit the predecessor's ESI arrears merely by acquiring the property. The liability remains with the original employer, and recovery must be pursued against the erstwhile owners in accordance with law; on that basis, the demand and recovery action against the purchaser was quashed. en-us Tue, 21 Feb 2006 00:00:00 +0530 Thu, 19 Apr 2018 15:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200734 Section 93-A of the Employees State Insurance Act applies only where the employer himself transfers a factory or establishment by sale, gift, lease, licence or similar voluntary mode. A sale effected by a secured creditor under statutory powers in an auction is a transfer by operation of law, not a transfer by the defaulting employer, so the auction purchaser does not inherit the predecessor's ESI arrears merely by acquiring the property. The liability remains with the original employer, and recovery must be pursued against the erstwhile owners in accordance with law; on that basis, the demand and recovery action against the purchaser was quashed. Case-Laws Indian Laws Tue, 21 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200734