https://www.taxtmi.com/caselaws?id=193943 In winding up, the Companies Act's definition of "workmen's dues" was treated as exhaustive, so bonus was not recoverable with priority because it was not expressly included in the statutory scheme. Gratuity remained a permissible workmen's dues item, but statutory interest on delayed gratuity was not recoverable from the liquidator as of right, since the liquidator is not the defaulting employer under the Payment of Gratuity Act. The liquidator was also not required to make post-closure employer contributions to the provident fund, as the duty extends only to existing accrued dues, while recovery and facilitation of payable fund amounts remained necessary. en-us Fri, 04 Aug 2006 00:00:00 +0530 Wed, 23 Aug 2017 15:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193943 In winding up, the Companies Act's definition of "workmen's dues" was treated as exhaustive, so bonus was not recoverable with priority because it was not expressly included in the statutory scheme. Gratuity remained a permissible workmen's dues item, but statutory interest on delayed gratuity was not recoverable from the liquidator as of right, since the liquidator is not the defaulting employer under the Payment of Gratuity Act. The liquidator was also not required to make post-closure employer contributions to the provident fund, as the duty extends only to existing accrued dues, while recovery and facilitation of payable fund amounts remained necessary. Case-Laws Indian Laws Fri, 04 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193943