The dues of workmen/employees from Provident Fund do not come within the meaning of ‘Liquidation Estate’ for the purpose of distribution of assets u/s 53 of IBC and the damages levied by EPFO u/s 14B of the EPF & MP Act, 1952 which are dues of Government and will be paid in order of priority u/s 53 of IBC, 2016 – Shri Addanki Haresh Liquidator of Right Engineers and Equipments India Pvt. Ltd. Vs.  Recovery Officer, Employees Provident Fund Organisation – NCLT Bengaluru Bench