I may add to what Shreekant has mentioned. Form 5A under the EPF is a declaration to be filed by the establishment, stating the names of the owners of the company and the person who will be ultimately liable for the payment of contributions, filing of returns, etc. It will be the person named in Form 5A on whom the EPF organization will initiate any penal proceedings in case of non-payment of contributions and other offenses.
Regards,
Madhu.T.K