https://www.taxtmi.com/caselaws?id=98072 On repeal and re-enactment of a consolidating statute, a reference to a repealed provision is construed as a reference to the corresponding re-enacted provision unless a contrary intention appears; accordingly, the priority under the Employees' Provident Funds Act continued by reference to the matching provision in the Companies Act, 1956. Provident fund contributions, statutory damages and administrative charges were treated as preferential debts recoverable in winding up, because they were supported by the Act and Scheme. Legal charges, however, were not shown to be recoverable under any governing provision and were excluded from priority. en-us Tue, 12 Nov 1963 00:00:00 +0530 Thu, 19 Jan 2012 11:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98072 On repeal and re-enactment of a consolidating statute, a reference to a repealed provision is construed as a reference to the corresponding re-enacted provision unless a contrary intention appears; accordingly, the priority under the Employees' Provident Funds Act continued by reference to the matching provision in the Companies Act, 1956. Provident fund contributions, statutory damages and administrative charges were treated as preferential debts recoverable in winding up, because they were supported by the Act and Scheme. Legal charges, however, were not shown to be recoverable under any governing provision and were excluded from priority. Case-Laws Companies Law Tue, 12 Nov 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98072