April 24 (Reuters) - Japan Pulp & Paper Co Ltd 8032.T :
* TO MAKE AUSTRALIA'S BALL & DOGGETT GROUP A WHOLLY OWNED UNIT
* TO SPEND ABOUT 8.2 BILLION YEN TO RAISE STAKE IN BALL & DOGGETT TO 100 PERCENT FROM 49 PERCENT
* BALL & DOGGETT DEAL TO CLOSE APRIL 26