9. The issue at the outset would therefore be with regard to the manner of consideration of the unpaid salary/wages to its employees as preferential and the limit applicable. In that regard, the adjudication of the said amount would be as contemplated under Section 530(1)(b) of the Companies Act. To the said extent, the notification dated 17.02.1997 relied on by the Official Liquidator would certainly be applicable. In that view, a perusal of the provision contained in Sub-Section (2) to Section 530, as rightly pointed out by the learned counsel for the applicant would indicate that the said sub-section has been made applicable only to the amount adjudicated under Section 530(1)(b) towards wages or salary and not to the categories claimed under Clauses (c) to (g) contained in Section 530 (1) of the Act. If that be the position, insofar as the determination of the accrued Leave Remuneration and with regard to the amount payable towards Gratuity and other similar amounts, the said notification cannot be made applicable. In other words, it would be clear that with regard to the amount of Leave Remuneration and the Gratuity to be adjudicated by the Official Liquidator as admitted and payable to an employee, the same cannot be limited to any extent. The entire
