Salary dues claim failed for lack of proof of continuing employment and unpaid wages after April 2013.

The liquidator's rejection of a salary-dues claim was upheld because the applicant failed to prove continuing employment or unpaid wages after April 2013. The Tribunal relied on emails and surrounding records showing cessation of employment, and on the applicant's failure to produce directed supporting documents, including income-tax returns and Form 26AS for the relevant period. It also noted that available records indicated remuneration from other entities, undermining the claim of subsisting service. The request for access to the mailbox did not cure the absence of reliable evidence. Accordingly, the challenge to the claim rejection was dismissed.

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Issues: Whether the liquidator's rejection of the applicant's claim for salary dues required interference and consequential acceptance of the claim.

Analysis: The Tribunal found that the emails and surrounding documents showed the applicant was not in the company's employment after April 2013. It also noted that the applicant had not produced the directed supporting material, including income-tax returns and Form 26AS for the relevant period, and that the available records indicated remuneration from other entities. In the absence of reliable proof of continuing employment and unpaid salary, the claim was not established. The request for access to the mailbox did not alter the lack of substantive proof supporting the claim.

Conclusion: The rejection of the claim was upheld and the application challenging it was dismissed.

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