Employees Provident Funds And Miscellaneous Provisions Act, 1952
Section - 11 - Priority of payment of contributions over other debts
Priority of payment of contributions over other debts.11.[(l)] [Where any employer is adjudicated insolvent or, being a company, an order for winding up is made, the amount due—(a) from the employer in relation to [an establishment] to which any Scheme [or the Insurance Scheme] applies in respect of any contribution payable to the Fund [or, as the case may be, the Insurance Fund], damages recoverable under section 14B, accumulations required to be transferred under sub-section (2) of section 15 or any charges payable by him under any other provision of this Act or of any provision of the Scheme [or the Insurance Scheme]; or(b) from the employer in relation to an exempted [establishment] in respect of any contribution to the provident fund [or any insurance fund] (in so far as it relates to exempted employees), under the rules of the provident fund Google Play store