ORDER

1. The present Application has been filed by Shri K.R. Murthy, in his capacity as a representative of 131 workmen and ex-employees of the Corporate Debtor, namely Siddhartha Tubes Limited, challenging the action of the Respondent/Liquidator in not accepting the claims towards Gratuity and Provident Fund of the said ex-employees.

Facts of the Case:

2. It is stated that the Corporate Debtor was admitted into Corporate Insolvency Resolution Process in CP (IB) No. 67/AHM/7/2018, and thereafter an order of liquidation came to be passed. Upon commencement of liquidation, the Respondent was appointed as the Liquidator of the Corporate Debtor and entrusted with the control of its assets and liabilities in accordance with the provisions of the Insolvency and Bankruptcy Code, 2016 .

3. It is further stated that pursuant to the order of liquidation of the Corporate Debtor, the Applicant along with other workmen and ex-employees of the Corporate Debtor submitted their respective claims towards Gratuity and Provident Fund with the Respondent/Liquidator, for which provisions had been made in the books of accounts of the Corporate Debtor.

4. It is stated that thereafter the Respondent mentioned