Section 1. Copy, certified by the Registrar of Companies, of the balancesheet, profit and loss account, and aud

21. Copy, certified by the Registrar of Companies, of the balancesheet, profit and loss account, and audit report of a company, filled with the said Registrar under the Indian Companies Act, 1913[1] , and the rules made thereunder. 1. See now the Companies Act, 1956 (1 of 1956). PART II Documents in relation to which the Court "MAY presume" 1. Survey report issued by a competent authority — (i) in respect of cargo loaded; or (ii) certifying the quantity of coal loaded; or - (iii) in respect of the security of hatches.