1) if the report of valuer is not in your favour you can draw attention of the court to the grave infirmity if any in the valuation report obtained from the independent valuer. 2)you can request the court to appoint another independent valuer to obtain second opinion of valuation of shares of the company 3)The Hon'ble Division Bench of the Gujarat High Court in the case of Kiritbhai Hiralal Patel  107 COMP CAS 232, has aptly recorded as follows: 27 CP-1037-09 "...... In the book Study on Share Valuation, which has been published by the Institute of Chartered Accountants of India, and on which reliance has been placed by the Learned Advocate for the Appellants, the following observations has been made in its foreword to the first edition ... 'The subject of valuation of shares has always been controversial in the accounting profession. No two accountants have ever agreed in the past or will ever agree in the future on the valuation of shares of a company, as inevitably they involve the use of the personal judgment on which professional men will necessarily differ'..." 4)In the landmark case of Miheer H. Mafatlal v. Mafatlal Industries Ltd., (AIR 1997 SC 506), the Hon'ble Apex Court stated: "The court does not have the expertise nor the jurisdiction to delve into the deep commercial wisdom exercised by the creditors and members of the company who have ratified the scheme by the requisite majority. Consequently, the Company Court's jurisdiction to that extent is peripheral and supervisory and not appellate. The Court acts like an umpire in a game of cricket who has to see that both teams play their game according to the rules and do not overstep the limits. But, subject to that, how best the game is to be played is left to the players and not the umpire" 29. In Hindustan Lever Employees Union v. Hindustan Lever Limited, AIR 1995 SC 470, the Hon'ble Apex Court rejected the argument of the Petitioner therein, that if some other method was adopted, probably the determination of valuation would have been more in favour of the shareholders. Merely because some other method of valuation could be resorted to, which would possibly be more favourable, that alone cannot militate against granting approval to the scheme propounded by the Company.