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Section 44(1) of the Insolvency Act 24 of 1936 applies to the proof of claims in the winding-up of companies and fixes a time-period for such proof, and for making a claim after the expiry of the time period with the leave of the Master or a court.
Only the Master has the power to expunge a claim under s 407 of the Companies Act 61 of 1973; a court has the power to review the Master’s decision made under the section.