law: Companies Act, 2013 
  260.
  
    Powers
  
  and duties of company administrator.
  1.      The company
  
  administrator shall perform such functions as the Tribunal may direct.
  2.      Without prejudice to
  
  the provisions of sub-section (1 ), the company administrator may cause
  
  to be prepared with respect to the company—
  a.     
  
    a
  
  complete inventory of—
                       
  
   i.        
  
    all
  
  assets and liabilities of whatever nature;
                      
  
   ii.        
  
    all
  
  books of account, registers, maps, plans, records, documents of title and all
  
  other documents of whatever nature;
  a.    
  
  
  b.    
  
    a
  
  list of shareholders and a list of creditors showing separately in the list of
  
  creditors, the secured creditors and 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 any industrial undertaking of the company or for
  
  the fixation of the lease rent or share exchange ratio;
  d.    
  
    an
  
  estimate of the reserve price, lease rent or share exchange ratio;
  e.     
  
    proforma
  
  accounts of the company, where no up-to-date audited accounts are available;
  
  and
  f.     
  
    a
  
  list of workmen of the company and their dues referred to in sub-section (3 )
  
  of section 325.