1. - Heard learned Counsel for the applicant on the admission of the matter.

2. Admit, Shri S.N. Kumawat, the Standing Counsel for the Official liquidator, is present in the court; he accepts notice on behalf of the Official Liquidator, hence notice needs not to serve on the Official Liquidator.

3. Looking to the nature of the case the application is taken up for final hearing.

4. Heard learned Counsel for the parties on the merits of the mailer.

5. M/s. Spintex Tubes and Cons Limited (In Liquidation) has been ordered to be wound up by this Court under the order dated 27-3-1992 passed in S.B. Company Petition No. 3/1992.

6. The applicant has claim/debt of Rs. 1,36,762 on the Company (in liquidation) towards EPF Contribution etc. under the provisions of Employees Provident Funds & Miscellaneous Provisions Act, 1952 (for short, 'the Act, 1952'). It is stated to be a preferential creditor under the provisions of Section 11 of the Act, 1952 and under Section 530(1)(f) of the Companies Act, 1956.

7. The Official Liquidator invited the claims and the last date for submission thereof was 17-4-1995. It is submitted that the applicant could not know about this notice of invitation of the