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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>Registered valuer obligation: must follow Board's prescribed format for valuation reports and records in voluntary liquidation.</h1> The amendment requires a registered valuer to prepare the valuation report and maintain associated documentation in accordance with the format notified by the Board through a circular, thereby making the Board's notified format the mandatory standard for valuation reports and record keeping in the voluntary liquidation process.

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