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2012 (2) TMI 674 - Board - Companies LawExtract: .......y as creditor. Therefore, this Bench does not have the jurisdiction to decide whether the petitioner is a creditor or not. In view of the facts and reasons as stated above, the petition is miserably failed and liable to be dismissed. Hence, the same is dismissed. Accordingly, the directions of the hon'ble High Court of Gujarat is complied with.
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