Final list

(1) After the valuation is finalized, the court shall fix a date for submission of final list of assets and liabilities by the officer of the court in charge of inventory proceeding, indicating their values. (2) As regards movable of small value, notwithstanding that they are of different nature, lots shall be made so that, as far as possible, in each item, assets of the value of not less than Rs. 500/- are included.