law: Part C.-
  Pre-take-over period
  Category IV-
  (a) Revenue, taxes, cesses, rates or other dues to the Central Government or a State Government.
  (b) Sales tax, rates and taxes, contributions to be made to the Employees' State Insurance Fund and additional dearness allowance payable to employees.
  Category V-
  Principal amount of the secured loans advanced by banks and financial institutions and interest due thereon up to and including December 15, 1977, that is to say, the date on which the notified order under section 18A of the Industries (Development and Regulation) Act, 1951 (65 of 1951), was published in the Official Gazette.
  Category VI-
  Revenue, taxes, cesses, rates or any other dues payable to a local authority or State Electricity Board.
  Category VII-
  Amounts due by way of interest on secured loans referred to in category V after December 15, 1977.
  Category VIII-
  (a) Any other credit availed of for purposes of trade or manufacturing operations.
  (b) Any other dues.