law: Pre-take-over management period
  Category V-
  (a) Wages, salaries and other dues payable to the employees of the companies.
  (b) Deductions made from the salaries and wages of the employees for provident fund, the Employees" State Insurance Fund, premium relating to the Life Insurance Corporation of India or for any other purpose.
  Category VI-
  (a) Principal amount of secured loans advanced by-
  (i) the Central Government;
  (ii) a State Government;
  (iii) Banks and financial institutions.
  (b) Arrears in relation to contributions to be made by the companies to provident fund, the Employees" State Insurance Fund or under any other law for the time being in force providing for such contributions.
  Category VII-
  Principal amount of unsecured loans advanced by-
  (i) the Central Government;
  (ii) a State Government;
  (iii) Banks and financial institutions.
  Category VIII-
  (a) Any credits availed of by the companies for the purpose of carrying on any trading or manufacturing operations.
  (b) Any dues of State Electricity Boards or other Government and semi-Government institutions against supply of goods or services.
  (c) Arrears of interest on loans and advances.
  (d) Revenue, taxes, cesses, rates or other dues to the Central Government, a State Government or any local authority.
  (e) Any other loans or dues