https://www.taxtmi.com/caselaws?id=341660 In winding up, provident fund dues retain priority, but employees' contribution cannot be claimed separately where wages were paid without deduction and no sum was entrusted for remittance. Damages under the provident fund law require prior adjudication by the competent statutory authority under Section 14B, so they cannot be assessed by the official liquidator. Post-winding-up interest is not payable where no surplus remains. The official liquidator is also not treated as the employer for creating fresh provident fund liability after winding up. On the record, an excess payment had been made to the Kandivali provident fund office, and that excess was recoverable by the official liquidator. en-us Wed, 15 Mar 2017 00:00:00 +0530 Fri, 14 Apr 2017 07:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341660 In winding up, provident fund dues retain priority, but employees' contribution cannot be claimed separately where wages were paid without deduction and no sum was entrusted for remittance. Damages under the provident fund law require prior adjudication by the competent statutory authority under Section 14B, so they cannot be assessed by the official liquidator. Post-winding-up interest is not payable where no surplus remains. The official liquidator is also not treated as the employer for creating fresh provident fund liability after winding up. On the record, an excess payment had been made to the Kandivali provident fund office, and that excess was recoverable by the official liquidator. Case-Laws Companies Law Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341660