Whether Principal employer is liable to deposit the contribution of Professional Tax to the authority concerned?

Dear Sir,
Whether Principal employer is liable to deposit the contribution of Professional Tax to the authority concerned if his vendor fails to deposit the same even after deduction from his workers ?
Regards,
Manoj Dwivedi

The principal employer is liable to pay all statutory dues that his contractor fails to deposit.

But there are circumstances, so it is better if you provide all details when you post your query.

The Professional Tax is a liability of the establishment engaging the employees to work in a particular state. The Principal Employer has no liability to ensure compliance of the employees of its contractor. However, the PE can insist that the contractor has to register itself with the PT authorities.