Employees' State Insurance Act, 1948 · Chapter VIII: Miscellaneous
Section 94: Contributions, etc., due to Corporation to have priority over other debts
The Employees' State Insurance Act, 1948 was repealed and replaced by the Code on Social Security, 2020 from 21 November 2025. It still applies to matters and proceedings from before that date, as the repealing law provides.
There shall be deemed to be included among the debts which, under section 49 of the Presidency-towns Insolvency Act, 1909 (3 of 1909) or under section 61 of the Provincial Insolvency Act, 1920 (5 of 1920), [or under any law relating to insolvency in force [in the territories which, immediately before the 1st November, 1956 were comprised in a Part B State]], [or under section 530 of the Companies Act, 1956 (1 of 1956)], are, in the distribution of the property of the insolvent or in the distribution of the assets of a company being wound up, to be paid in priority to all other debts, the amount due in respect of any contribution or any other amount payable under this Act the liability where for accured before the date of the order of adjudication of the insolvent or the date of the winding up, as the case may be.
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.