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2019 (12) TMI 513 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL, NEW DELHIValidity of Resolution plan - grievance of the Appellant is that the 'Resolution Plan' is discriminatory as it reduced the claim of the appellant to ₹ 1,375,000/- in place of admitted claim of ₹ 2,21,92,393/- - HELD THAT:- The amounts towards 'ESIC Employees Contribution'; 'ESIC Employers Contribution'; 'Provident Fund Employees' and 'Provident Fund Employer' do not come within the meaning of the 'Operational Debt'. Therefore, the Appellant - 'Sales Tax Department' claim an Operational Creditor cannot equated with the ESIC Employees Contribution; ESIC Employers Contribution; Provident Fund Employees and Provident Fund Employers and no discrimination can be alleged. In absence of any infirmity in the impugned order, this appeal is dismissed.
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