JUDGMENT

G. S. Singhvi, J.

1. Delay condoned.

2. Leave granted.

3. The question which arises for consideration in these appeals is whether priority given to the dues payable by an employer under Section 11 of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 (for short, ‘the EPF Act’) is subject to Section 529A of the Companies Act, 1956 (for short, ‘the Companies Act’) in terms of which the workmen’s dues and debts due to secured creditors are required to be paid in priority to all other debts.

4. For the sake of convenience, we have culled out the facts from the record of the appeal arising out of SLP(C) No. 7642/2011.

5. Messrs Esskay Pharmaceuticals Limited is a company registered under the Companies Act. It falls within the definition of ‘employer’ under Section 2(e) of the EPF Act. On account of the company’s failure to pay the dues under the EPF Act for the periods from March 1998 to May 1999 and June 1999 to August 2001, the competent authority passed two orders under Section 7A of the EPF Act and held that it was liable to pay Rs.14,96,751/-. The company appears to have paid a sum of Rs.4,02,126/- but did not pay the remaining amount despite the issue o