2019 (12) TMI 513

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..... s 'ESIC Employees Contribution'; 'ESIC Employers Contribution'; 'Provident Fund Employees' and 'Provident Fund Employer' do not come within the meaning of the 'Operational Debt'. Therefore, the Appellant - 'Sales Tax Department' claim an Operational Creditor cannot equated with the ESIC Employees Contribution; ESIC Employers Contribution; Provident F .....

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..... the Resolution Plan submitted by the 'Osian India'- (2nd Respondent). Mr. Amit Kakri learned counsel appearing on behalf of the 2nd Respondent (Osian India) rightly submitted that Sales Tax Department is one of the 'Operational Creditor'. The grievance of the Appellant is that the 'Resolution Plan' is discriminatory as it reduced the claim of the appellant .....

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..... mitted by IRP/RP Proposed by Resolution Applicant 4 Other Creditors Government Dues Assistant Commissioner of Sales Tax .....

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..... The amounts towards 'ESIC Employees Contribution'; 'ESIC Employers Contribution'; 'Provident Fund Employees' and 'Provident Fund Employer' do not come within the meaning of the 'Operational Debt'. Therefore, the Appellant - 'Sales Tax Department' claim an Operational Creditor cannot equated with the ESIC Employees Contribution; ESIC .....

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