(1) Where no objections have been raised as regards the list of assets or the objections raised have been already decided, the court shall order that the assets be valued as on the date of the opening of the inheritance and shall, for that purpose, appoint a valuer. In the order of appointment of the valuer, the court shall fix his fees and a date for submission of the valuation report.
---79---
(2) The valuation shall be done by a valuer appointed by the court. The court may, however, appoint different valuers for the valuation of various types of assets if their special nature so demands.
(3) The valuer shall be served with the order of his appointment and be furnished with the respective list of assets.
(4) The valuer shall give the value of the each asset, as on the date of the opening of the inheritance, records such alteration or addition to the list which, in his opinion, are necessary and give the basis for the value arrived at by him as against each asset in the 5 centimeters space left for the said purpose, in the list.