1968 (2) TMI 70

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..... liquidator dated September 27, 1967, allowing the claim of the Regional Provident Fund Commissioner, U.P., for Rs. 1,445-24P. against the Pipraich Sugar Mills Ltd. in liquidation. The official liquidator, however, treated the claim as an ordinary claim and did not give it the preference which, it is contended for the appellant, the claimant is entitled to receive. The appellant, the Regional Pr .....

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..... this provision does not specifically mention any liability which has accrued in the course of winding up. I do not find any force in this objection. The liability is provided for in fairly general terms in respect of all sums due to any employee from a provident fund, a pension fund, a gratuity fund or any other fund for the welfare of the employees. The fund has to be maintained under the provis .....

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..... ase states that the amount is due under the provisions of the Employees' Provident Funds Act, 1952. It does not specifically mention that the amount due is entitled to priority under the provisions of the Employees' Provident Funds Act or under the Companies Act. This, however, is a mere technical objection which could not debar the claim for priority advanced by the appellant. The priority is to .....

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