31. For the purposes of section 54, a copy of the report of any inspector or inspectors, shall be authenticated either –

(a) by the common seal, if any, of the limited liability partnership whose affairs have been investigated into; or

(b) by a certificate of a public officer having the custody of the report, under and in accordance with the provisions of section 76 of the Indian Evidence Act, 1872 (1 of 1872).