admitted by the Liquidator in respect of the claim filed by the EPFO. The Resolution Professional as well as the Liquidator, during the Corporate Insolvency Resolution Process as well as the Liquidation Process as the case may be, have cleared all statuary dues towards provident fund etc for the period after initiation of CIRP. However, an amount of 4,15,53,115/- being PF dues for the pre-CIRP period have been admitted and are payable. It has also been brought to the notice of this Adjudicating Authority that during the CIRP, Corporate Debtor has made a payment of amount of Rs. 8,19,60,981/- (Rupees Eight Crore Nineteen Lakh Sixty Thousand Nine Hundred and Eighty-One Only) towards the P.F dues arising during CIRP period. Out of this amount, an amount of Rs. 7,45,52,732/- was paid by the Resolution Professional and the remaining amount of Rs. 74,08,249/was paid by the Applicant/Liquidator. Further, the P. F dues amounting to Rs. 20,54,381/- arising during the Liquidation Period were also paid by the Applicant/Liquidator in full. It has further been contended that as on date no such claims are made by the P.F Authorities, however, in case the applicant gets any claim from the above named authority the same shall be deal with in accordance with the provisions of the Code and the law enunciated by the Courts.
