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Recovery Officer And Assistant ... vs Kerala Financial Corporation on 12 June, 2002

13. A reading of this provision shows that if any amount is due from an employer, the amount so due shall be deemed to be first charge over 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. The conflicting claims between the KFC and the PF Department was reconciled by this Court in the judgment in Recovery Officer & Asst.Provident Fund Commr. v. Kerala Financial WPC No. 36175/05 & 21344/10 :10 : Corporation (2002 (2) KLT 723), the relevant portion of which reads as under:
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