1968 (2) TMI 70

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....mpanies (Court) Rules, 1959, against the order of the official liquidator dated September 27, 1967, allowing the claim of the Regional Provident Fund Commissioner, U.P., for Rs. 1,445-24P. against the Pipraich Sugar Mills Ltd. in liquidation. The official liquidator, however, treated the claim as an ordinary claim and did not give it the preference which, it is contended for the appellant, the cla....

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....f the employees, maintained by the company". It is urged that this provision does not specifically mention any liability which has accrued in the course of winding up. I do not find any force in this objection. The liability is provided for in fairly general terms in respect of all sums due to any employee from a provident fund, a pension fund, a gratuity fund or any other fund for the welfare of ....

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....it in support of the claim of the appellant in the present case states that the amount is due under the provisions of the Employees' Provident Funds Act, 1952. It does not specifically mention that the amount due is entitled to priority under the provisions of the Employees' Provident Funds Act or under the Companies Act. This, however, is a mere technical objection which could not debar the claim....