The question which arises for consideration in these appeals is whether priority given to the dues payable by an employer under Section 11 of the Employees’ Provident Funds and Miscellaneous ... Provisions Act, 1952(for short, `the EPF Act’) is subject to Section 529A of the Companies Act, 1956 (for short, `the Companies Act’) in terms of which the workmen’s dues and debts due to secured creditors are required to be paid in priority to all other debts.