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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Valuation standards revised: registered valuers must follow Board notified standards and prescribed report format, maintaining required documentation.</h1> The amendment directs that valuation in liquidation must follow valuation standards notified by the Board through circular, replacing prior reference to Companies valuation rules. It also requires a registered valuer to prepare the valuation report and maintain supporting documentation in the format the Board prescribes by circular, establishing compliance obligations for valuation methodology and recordkeeping in liquidation.

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