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Difference between contingent liability and disputed dues payable as per caro

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What is the Difference between Contingent Liability reported in Notes to Financials and Disputed Dues Payable as per clause vii of CARO to be reported in Audit Report??
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Contingent liabilities are the liabilities where the outcome is not clear. This can be with reference to any cases where the outcome is not not known and the amount payable is not clear. Thus they are not shown in the books and a separate disclosure is given in the notes stating the probable outcome. 

Disputed dues are the payments made to Government authorities under protest. The company might have gone for appeal in this regard but however the requisite amount is paid under protest.

 


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