law: Sick Industrial Companies (Special Provisions) Act, 1985
  21. Operating agency to prepare complete inventory, etc. 
  Where 11[for the proper discharge of the functions of
  
  the Board under this Act] the circumstances so require, the Board may, through
  
  any operating agency, cause to be prepared- 
  (a) with respect to 12[a company], a complete
  
  inventory of- 
  (i) all assets and liabilities of whatever
  
  nature;
  (ii) all books of account, registers, maps,
  
  plans, records, documents of title or ownership of property and all other
  
  documents of whatever nature relating thereto;
  (b) a list of shareholders and list of creditors showing
  
  separately in the list of creditors, the secured creditors and the unsecured
  
  creditors;
  (c) a valuation report in respect of the shares and assets in
  
  order to arrive at the reserve price for the sale of a part or whole of the
  
  industrial undertaking of the company or for fixation of the lease rent or
  
  share exchange ratio;
  (d) an estimate of reserve price, lease rent or share exchange
  
  ratio; and
  (e) proforma accounts, where no up to date audited accounts are
  
  available.