Tek Chand, J.

1. This is a petition made by the Official Liquidator under Rules 96 and 97 of the Company Rules framed by this Court, praying for the settlement of list of creditors attached with the petition. The creditors, in pursuance of the advertisement issued by the Official Liquidator, filed their claims which were considered by him. Certain claims of the creditors were partly accepted and partly rejected by the Official Liquidator and their list is annexure "C" attached with the petition. Annexure D contains list of claimants whose claims were rejected in entirety by him. By this judgment, I propose to dispose of the cases of six claimants who have some common features. These claimants are:

(1) Shri A.K. Bhalla.

(2) His wife Shrimati Yash Kumari Bhalla;

(3) Shri Bhagwan Das,

(4) Dr. Tara Chand.

(5) Messrs. J.C. Bhalla and Co; and

(6) Messrs. Ram Chand Puri and Sons.

2. Shri A.K. Bhalla claimed an amount of Rs. 55,133/15/. The Official Liquidator allowed the claim to the extent of Rs. 17,161/2/9 and did not admit the claim for the balance, i.e. Rs. 37,972/12/3, and the reason urged was that the claim was time barred and unproved.

3. The claim of Shrimati Yash Kumari B