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of <h1>Creditors Must Prove Debts in Company Winding Up; Exceptions for Certain Debts Under Section 327(1)(d) Apply.</h1> In a company winding up by the Tribunal, creditors must generally prove their debts unless the Tribunal specifies that certain creditors or classes of creditors are exempt from this requirement. Formal proof is not necessary for debts outlined in clause (d) of subsection (1) of section 327, unless the Company Liquidator decides otherwise in special cases.
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