Section145
The Code on Social Security, 2020

Liability in case of transfer of establishment

In force Act 36 of 2020 As on 15 Oct 2026

Act 36 of 2020 Ministry Labour and Employment Enacted 28 Sep 2020

Section 145 of the Code on Social Security, 2020 deals with liability in case of transfer of establishment. Where an employer transfers his 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 establishment is so transferred shall jointly and severally be liable to pay the amount due in respect of any liabilities, ces The Act was enacted on 28 Sep 2020.

Where an employer transfers his 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 establishment is so transferred shall jointly and severally be liable to pay the amount due in respect of any liabilities, cess or any other amount payable under this Code 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.

Section 145, The Code on Social Security, 2020 (Act 36 of 2020).

Questions about Section 145

What does Section 145 of the Code on Social Security deal with?

Section 145 of the Code on Social Security is headed "Liability in case of transfer of establishment". Where an employer transfers his 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 establishment is so transferred shall jointly and severally be liable to pay the amount due in respect of any liabilities, ces

How do I find court cases under Section 145 of the Code on Social Security?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Code on Social Security 145, section 145 Code on Social Security, section 145 of the Code on Social Security. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section 145 of the Code on Social Security enacted?

Section 145 of the Code on Social Security, cited as Code on Social Security 145, was enacted on 28 Sep 2020 as Act 36 of 2020. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.