https://www.taxtmi.com/caselaws?id=193942 Damages under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 could not be enforced as a preferential claim in liquidation where the statutory recovery certificate was issued only after the winding up order. The employer's contribution relating to the pre-liquidation period had already been treated as a preferential claim, but the dispute concerned only the damages component. Because recovery of damages under section 14B becomes enforceable only after issuance of the recovery certificate under section 8B, the belated certificate barred admission of that part of the claim against the company's assets in liquidation. en-us Thu, 10 Feb 2011 00:00:00 +0530 Wed, 23 Aug 2017 15:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193942 Damages under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 could not be enforced as a preferential claim in liquidation where the statutory recovery certificate was issued only after the winding up order. The employer's contribution relating to the pre-liquidation period had already been treated as a preferential claim, but the dispute concerned only the damages component. Because recovery of damages under section 14B becomes enforceable only after issuance of the recovery certificate under section 8B, the belated certificate barred admission of that part of the claim against the company's assets in liquidation. Case-Laws Companies Law Thu, 10 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193942