361. Fines, penalties, or recoveries

Nothing in this Part of this Act shall limit or affect the recovery of—

a fine imposed on a company whether before or after the commencement of the winding up of the company, for the commission of an offence;

a monetary penalty payable to the State imposed on a company by a court whether before or after the commencement of the winding up of the company, for the breach of any enactment;

costs ordered to be paid by the company in relation to proceedings for the offence or breach; or

all provident fund dues, employees trust fund dues and gratuity payments accrued due, prior the securing of any assets from the sale proceeds of such secured assets.