(2)The valuer appointed under sub-section (1) shall,—(a)make an impartial, true and fair valuation of any assets which may be required to be valued;(b)exercise due diligence while performing the functions as valuer;(c)make the valuation in accordance with such rules as may be prescribed; and(d)not undertake valuation of any assets in which he has a direct or indirect interest or becomes so interested at any time during or after the valuation of assets.
