<h1>Supreme Court of India: Employee Provident Fund Dues Prioritized Over Secured Creditors in Liquidation u/s 11(2.</h1> The Supreme Court of India ruled that dues under the Employees Provident Funds Miscellaneous Provisions Act, 1952, take precedence over all other debts, including those of secured creditors, when a company is liquidated. This decision, made in the case involving the Employees Pension Fund Commissioner and Esskay Pharmaceuticals Limited, aligns with Section 11(2) of the Act. The ruling is binding and requires no additional notification. The Ministry of Labour and Employment has informed all relevant offices for compliance, and no employee representations have been received regarding this matter, as stated by the Labour Minister in the Lok Sabha.