| (a) | - | by the seal [, if any,] of the company whose affairs have been investi-gated; or |
| (b) | - | by a certificate of a public officer having the custody of the report, as provided under section 76 of the Indian Evidence Act, 1872 (1 of 1872), and such report shall be admissible in any legal proceeding as evidence in relation to any matter contained in the report. |