Case Law Analysis
|Andhra Pradesh High Court
Section 11(2) EPF Act | EPF Dues Enjoy Absolute First Charge Over Secured Creditors, Even Beyond Limitation Period : Andhra Pradesh HC
The Andhra Pradesh High Court ruled that EPF dues under Section 11(2) of the EPF Act, 1952, hold an unassailable first charge on an establishment’s assets, overriding secured creditors and the Limitation Act. This priority applies regardless of recovery delays, reinforcing the statutory protection of employees’ provident fund claims.