In Brief
The Employees' Provident Fund Organisation challenged whether provident fund dues receive priority over other debts when a cooperative society's assets are liquidated under the Andhra Pradesh Co-operative Societies Act, 1952. The Supreme Court held that by harmonizing the Employees' Provident Fund Act's Section 11(2) with Section 12-A(9)(ii) of the 1964 Act, provident fund dues to workers constitute dues payable to employees and get first priority over all other debts. The Court treated Section 12-A(9)(ii)(c), which specifically mentions provident fund dues, as redundant and integrated them into Section 12-A(9)(ii)(a) to give effect to both statutes. The appeal was disposed of, affirming the High Court's decision.</summary_100> </invoke>
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