Payment of debts by contributory and extent of set-off

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..... ed by the order, any money due to the company, from him or from the estate of the person whom he represents, exclusive of any money payable by him or the estate by virtue of any call in pursuance of this Act. (2) The Tribunal, in making an order, under sub-section (1), may, (a) in the case of an unlimited company, allow to the contributory, by way of set-off, any money due to him or to the estate .....

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