Extent of liability of defaulting old closed unit upon the new buyer of the land

We have purchased part of land of an industry which is closed. After 3/4 years of our purchase, we have received notice from the Regional Provident Fund commissioner for asking for payment of Provident Fund dues not paid by the closed industry. We simply purchased purchased part of its land and we are not carrying on any trade or business on it.
How does the liability of the defaulting closed unit falls on us?

If there was any PF outstanding by the previous owner, the land should have been sold to you without any encumbrances clause. Since you have now received the notice from the PF Authorities, the previous owner should be forwarded such notice with a Cc to the PF Authorities.

Please check the provisions of the agreement which you have entered with the purchaser. What it says about the liabilities - who will bear past liabilities and/or future liabilities. If there exists a clause in your favour, send a reply to the PF authority explaining your position along with copy of agreement and highlighting the clause in your favour. Also send a copy of this reply along with the notice of PF department to the seller i.e. the previous owner and request him to take up the matter with PF authorities and also make good their loss, if any.
In general, if a person buys a running business, he steps into the shoes of owner of business and he has to bear past and future liabilities unless there is a specific clause in the agreement regarding the past liabilities of the seller.
Best wishes and regards