Section 11(2) in The Employees’ Provident Funds And Miscellaneous Provisions Act, 1952
(2)Without prejudice to the provisions of sub-section (1), if any amount is due from an employer whether. in respect of the employee’s contribution (deducted from the wages of the employee) or the employer’s contribution, the amount so due shall be deemed to be the first charge on the assets of the establishment, and shall, notwithstanding anything contained in any other law for the time being force, be paid in priority to all other debts.
