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Damages under section 14B of the EPF & MP Act can be recovered from the transferee - The Employees Provident Funds and Miscellaneous Provisions Act, 1952

Liability to pay EPF contribution and damages would be joint and several by both the transfer or and trans- feree companies. EPF Authority cannot recover dam- ages under section 14B of the Act from transfer or and transferee, both. Once damages have been recovered from anyone of the companies, the EPF Authority would have no right to recover the same from the other company.

Parsons Estates and Industries Put. Ltd. vs. Employees' Prouident Fund Appellate Tribunal, New Delhi, and Another. 2016 LLR 824 (Ker. H.C.) 

Employees’ provident fund and miscellaneous funds act, 1952

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