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21.—(1) Where the discharge is desired of a factor, to whom the provisions of rule 19 do not apply, the factor, or where he has died, his representative, shall lodge an application in process.
(2) On receipt of such application the sheriff shall order intimation and service in terms of rule 6 and, where applicable, rule 36.
(3) The Accountant shall issue his written opinion to the sheriff on the application.
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