law: Companies Act, 2013 
  323.
  
    Costs
  
  of voluntary winding up.
  All
  
  costs, charges and expenses properly incurred in the winding up, including the
  
  fee of the Company Liquidator, shall, subject to the rights of secured
  
  creditors, if any, be payable out of the assets of the company in priority to
  
  all other claims.