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Sapphire Limited had an authorised capital …

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Sapphire Limited had an authorised capital of rupees 100000 divided into 1000 equity shares of rupees 100 each during the year it issued 500 equity shares to public for subscription paper 30 on application 30 on allotment 20 on first and balance on final call. All the shareholders paid the calls except first call money on 50 shares. Final call is not yet made. 50 shares were forfeited and Re issued at 50 per share, 80 paid up
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