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    <description>The court upheld the validity of the service of the statutory notice despite it being returned as unclaimed, emphasizing the necessity of successful service at the registered office. It clarified that proof of a company&#039;s inability to pay debts before passing a receiving order is not explicitly mandated but should be based on the circumstances of each case. The court discharged undertakings, dismissed the appeal with costs, and emphasized the need for proper assessment of evidence to issue appropriate orders.</description>
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