https://www.taxtmi.com/caselaws?id=110374 Delay in presenting a winding-up claim for employees' provident fund contribution and allied dues was condoned because the dues were treated as beneficial in nature and capable of preferential consideration under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 and the Companies Act, 1956. The Official Liquidator was directed to register the claim and adjudicate it in accordance with law. The matter was therefore allowed to proceed on merits after condonation of the delayed filing. en-us Fri, 04 Feb 2005 00:00:00 +0530 Mon, 16 Apr 2012 14:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110374 Delay in presenting a winding-up claim for employees' provident fund contribution and allied dues was condoned because the dues were treated as beneficial in nature and capable of preferential consideration under the Employees Provident Funds and Miscellaneous Provisions Act, 1952 and the Companies Act, 1956. The Official Liquidator was directed to register the claim and adjudicate it in accordance with law. The matter was therefore allowed to proceed on merits after condonation of the delayed filing. Case-Laws Companies Law Fri, 04 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110374