This application has been filed seeking permission to treat Rs. 47,73,270/- payable as PF and Gratuity to the workmen, irrespective of whether they have filed t heir claims or not, as per the books of the Corporate Debtor, as being outside the liquidation estate of the Corporate Debtor which may be distributed directly to the concerned workmen in priority and consequently permit the Applicant herein to distribute the remaining sums realized in the liquidation estate of the Corporate Debtor to the various stakeholders of the Corporate Debtor, in accordance with Section 53 of the Insolvency and Bankruptcy Code, 2016.