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    <title>2016 (2) TMI 645 - BOMBAY HIGH COURT</title>
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    <description>Workmen&#039;s dues in winding up are governed by the statutory scheme giving them pari passu and overriding preferential status against secured creditors. The deeming effect of notice of discharge under winding up law is not an inflexible rule fixing one universal cut-off date for calculation of dues; the operative date depends on the facts and circumstances of each case, and an earlier cessation date may be relevant if properly established. Applying that approach, the winding up order date was treated as the relevant date for calculating workmen&#039;s dues because it best advanced the protective object of the legislation, and the contrary contention based on the provisional liquidator&#039;s appointment or earlier cessation was rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=271940</link>
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