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    <description>Rule 113 empowers the Company Liquidator to take affidavits for admission of proofs of debt, to dispense with the affidavit requirement at his discretion, and to permit an undertaking in lieu of an oath.</description>
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      <description>Rule 113 empowers the Company Liquidator to take affidavits for admission of proofs of debt, to dispense with the affidavit requirement at his discretion, and to permit an undertaking in lieu of an oath.</description>
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