law: Part B
  Pre-take-over management period
  Category III.-
  Arrears in relation to provident fund, salaries and wages, and other amounts, due to an employee.
  Category IV.-
  Secured loans.
  Category V.-
  Revenue, taxes, cesses, rates or any other dues to the Central Government, a State Government, a local authority or a State Electricity Board.
  Category VI.-
  (a) Any credit availed of for purpose of trade or manufacturing operations.
  (b) Any other dues.