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    <description>Liquidation proceedings pending since 2019 were considered against the backdrop of several prior extensions and an earlier express stipulation that no further extension would be granted. The tribunal accepted the stated practical difficulties and the appellant&#039;s undertaking to complete liquidation by 19.05.2026, treating the matter as warranting one final opportunity to finish the pending sale and liquidation steps. Non-compliance was noted as reviving the earlier direction to seek dissolution.</description>
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