Provident Fund Dues Not Part Of Liquidating Company’s Estate; Madras HC Allows 255-Day Late Claim By EPFO

Madras HC held that provident fund dues do not form part of a liquidating company’s estate, allowing EPFO to file a late claim after 255 days. The judgment clarifies statutory priority for employee benefits and safeguards workers’ interests in liquidation proceedings. It emphasizes the social objective of labour laws while balancing procedural requirements, providing guidance for administrative authorities and employers on timely settlement of dues.