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TMI Blog2015 (11) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of the case are that the petitioner Sarch Kumar Kaul had filed an application for registration as a valuer under Section 34-AB of the Wealth Tax Act, 1957. 3) The same was rejected by the Chief Commissioner of Income Tax, respondent No.1 and the rejection was the subject matter of challenge in Writ Petition No.9666/11. However, this was by order dated 14/05/2015 directed that if the petitioner submits a fresh application along with copy of certificate of academic qualification; then the competent Authority shall pass a written order, without being influenced by the rejection. On filing fresh application dated 17/06/2013, the application was dismissed by order dated 12/12/2014. Hence the present petition. 04) Counsel for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... page 549, whereby the Court has held thus: "The case of the petitioner is that he possesses qualifications which are recognized by the Public Service Commission as equivalent to a degree in civil engineering or architecture. In paragraph 29 of the petition it is averred that the petitioner is a holder of a diploma granted by the Institution of Engineers (India), Calcutta, and is a Member in the Civil Engineering Division which is equivalent to a degree in civil engineering." Counsel has also relied on the decision of Gujarat High Court in the case of Institutions of Valuers vs. Union of India (Special Civil Application No.9762 of 2001). Firstly the Court has considered the question whether the second qualification prescribed under sub-ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... town planning, whereas, the petitioner himself admitted that he has passed Section A & C in Electronics and Communications, as per Circular No. F. 18-4/78-T.7 dated 16/08/1978 issued by the Government of India and Counsel urged that a Bachelor degree of Electronic and Communication can be considered equivalent to Bachelor degree in the line of Civil Engineering, Architecture or Town Planning. Secondly since Counsel for the petitioner contended that the use of the word "or" amply justified the stand of the petitioner that he was eligible for consideration. Counsel urged that the case relied in the matter of S.K. Ahuja (supra). The said petitioner S.K. Ahuja was a diploma holder in Civil Engineering, besides, he was also a member of the Ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te in civil engineering architecture or town planning- which is required as a qualification for granting registration as a valuer of immovable property (agricultural lands, plantations, forests, mines and quarries). (ii) Graduate in mechanical or electrical engineering - which is required as a qualification for granting registration as a valuer of machinery and plant. Thirdly the Central Government is responsible for the appointment of Valuation Officers, according to Section 12A of the Wealth Tax Act, 1957 and the conditions of service are also listed in the Central Government. Besides, the petitioner does not possess the necessary qualification and experience in the field of Civil Engineering and according to the amended Rule 8-A (2) (i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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