Section 41(7)(a) in The State Bank Of India (Subsidiary Banks) Act, 1959
(a)whether, in his opinion, the balance-sheet is a full and fair balance-sheet containing all the necessary particulars and is properly drawn up so as to [exhibit a true and fair view] [Substituted by Act 48 of 1973, Section 31, for certain words (w.e.f. 31-12-1973)] of the affairs of that subsidiary bank, and in case he has called for and explanation or information, whether it has been given and whether it is satisfactory;