Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

Jai Parkash Sharma And Another Versus Chief Commissioner of Income-Tax And Others

2015 (10) TMI 489 - PUNJAB & HARYANA HIGH COURT

Application of the petitioners for registration as a “Valuer of Immovable Property” under Section 34AB of the Wealth Tax Act, 1957 rejected - reasoning given by the said respondent on rejection of application was that the applicants must have been practicing as a Consulting Engineer, Valuer of real estate, Surveyor or Architect for a period of not less than ten years after having obtained the qualification as defined in Rules 8A(2)(i) and it was noticed that the applicant had obtained the gradua .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ain between Diploma holders and the Degree holders. Accordingly, it was held that the qualifications of AIME and the experience of service had to be post the acquisition of the degree. In the present case, as noticed, the issue is not of any dispute inter se the Diploma holders and Degree holders. The Rules provide that a person has to be a graduate in Civil Engineering and he must have the experience of working either under Government, private employment or on the academic side. In the alternat .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the degree.

In such circumstances, the question of law is answered in favour of the writ petitioners that it is not necessary to gain the experience under the Rules, after the acquisition of the educational qualifications and accordingly, the order dated 31.12.2014 (Annexure P11), is quashed and the writ petition is allowed. The respondents shall reconsider the applications of the petitioners, afresh and decide the same within a period of 2 months from the receipt of a certified copy .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

vable Property under Section 34AB of the Wealth Tax Act, 1957 (hereinafter referred to as the Act ) was rejected. Liberty was given to resubmit the application as and when the requisite conditions under the relevant rules are satisfied. The reasoning given by the said respondent was that the applicants must have been practicing as a Consulting Engineer, Valuer of real estate, Surveyor or Architect for a period of not less than ten years after having obtained the qualification as defined in Rules .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y had applied for continuation of registration on 18.11.2014. A show cause notice was issued that as per Rules 8A(2)(i) (A) & 8A(2)(ii)(B) of the Wealth Tax Rules, 1957 (hereinafter referred to as the Rules ), graduation in Civil Engineering or Architecture or Town Planning of a recognized University and the period of experience not less than ten years was required and how the petitioners were eligible. Accordingly, the petitioners had submitted their reply that they had worked with Taneja & .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

granted was an erroneous action and will not confer any indefeasible right to claim registration. The degree in Civil Engineering had been taken by Distance Education and not as a regular student. The competent authority was well within his right to rectify its mistake and the same could not be allowed to be perpetuated. Reference was made to Section 34AB of the Act, which provides registration of valuers and Rule 8A(2)(i) of the Rules, which pertains to the qualifications. Accordingly, it was p .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

3). In pursuance of the said term expiring they had applied afresh. In such circumstances, the respondents were well justified in considering the matter afresh. Merely because earlier they had been registered as a Valuer of Immovable Property would not grant them such right to continue for all times to come. As per their letter of registration itself, the period of registration was only for three years. The argument that once registration had been granted would continue and the respondents were .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

that the Chief Commissioner may remove the name of any person from the register of valuers after being satisfied and giving that person a reasonable opportunity of being heard and after such further enquiry, if any, as he thinks fit. The second submission made by learned counsel that the petitioners had an adequate experience of ten years since they had worked from the year 2001 and, therefore, reasoning given for rejecting their application that the experience should be after the date of havin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r to be called the Register of Valuers in which shall be entered the names and addresses of persons registered under sub-section (2) as valuers. (2) Any person who possesses the qualifications prescribed in this behalf may apply to the Chief Commissioner or Director-General in the prescribed form for being registered as a valuer under this section: Provided that different qualifications may be prescribed for valuers of different classes of assets. (3) Every application under sub-section (2) shal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e report of valuation of any asset by a registered valuer shall be in the prescribed form and be verified in the prescribed manner. Qualifications of Registered Valuers 8A.(1) For the purposes of sub-section (2) of section 34AB, the qualifications for registration as valuers of different classes of asset shall be as specified in sub-rules (2) to (11). (2) A valuer of immovable property (other than agricultural lands, plantations, forests, mines and quarries) shall have the following qualificatio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

as a gazetted officer; or (b) in a post under any other employer carrying a remuneration of not less than Rs. .2,000 per month, and, in either case, must have retired or resigned from such employment after having rendered service for not less than ten years as a valuer, architect or town planner, or in the field of construction of buildings, designing of structures, or development of land; or (c) as a professor, reader or lecturer in a university, college or any other institution preparing stude .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

red experience in any of the following four fields :- (a) valuation of buildings and urban lands; or (b) quantity surveying in building construction; or (c) architectural or structural designing of buildings or town planning; or (d) construction of buildings or development of land; and his gross receipts from such practice should not be less than fifty thousand rupees in any three of the five preceding years. The issue is that whether the experience only after the acquisition of the qualificatio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Engineering with six years' service in the grade - 50%. 2. Section Officers possessing a recognised Diploma in Civil Engineering with six years' service in the grade - 50% The three Judges Bench held that service of Diploma holders prior to obtaining the degree cannot be counted as service in the grade with the degree. It was, accordingly, held that the period of 3 years can commence only from the date of obtaining the degree and not earlier. The issue was promotion of the Junior Engine .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

tish Kumar 1993 AIR (SC) 267 wherein it was held that if the period is to be counted after obtaining the graduate degree, incentive of adding in the educational qualification, during the service and continuation in service and getting the advantage of acceleration in promotion for all practical purposes would become nugatory. The relevant observation reads as under: 13. If we accept the contention of Mr. Ashok Sen, it would defeat the very scheme and the purpose of giving incentive of adding edu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on admitted facts that Shri Satish Kumar Pandey had joined as Sub- Engineer on 23.8.1980, but had acquired the degree of engineering in May, 1987. In that situation, Mr. Satish Kumar becomes eligible only in May 1995 and he could not be considered as eligible in December 1989 when these Sub-Engineers were considered for promotion as Assistant Engineers. Even otherwise, if this period of 8 years is counted from the date of acquiring degree then this incentive of adding the qualification during t .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ring. The decision of the Tribunal was set aside and the appellant was to be considered for appointment if he satisfied the other conditions. In D. Stephen Joseph Vs. Union of India 1997 (4) SCC 753 the view followed in the case of M.B.Joshi (supra) was preferred and it was held that it would not be appropriate to count the experience only from the date of acquisition of a superior educational qualification. The view of the Tribunal that the experience of 3 years was not to be counted from the d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

anguage of the notification was not as such that the two years' professional experience had to be gained after obtaining the degree. The qualifications for appointment were (a) degree in Civil Engineering and (b) two years professional experience. The qualifications are, therefore, similar to those in the case before us. Moreover, the word and and not the word with connects the two qualifications which makes this case closer to the case before us than the one in N.Suresh Nathan's case (s .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

his Court pointed out that the rule 3(e) which required one year experience in registered Automobile Workshop did not make any difference between acquisition of such experience prior to or after the acquisition of the basic qualification. xxxx xxxx xxxx 24. Therefore, on the language of the notification dated 30.6.89, we are of the view that the 2 years professional experience need not entirely be experience gained after obtaining the degree. xxxx xxxx xxxx 26. For the aforesaid reasons, we hold .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nly after little over 2 years of service that he had been granted the AIME Diploma. It was, accordingly, held that the Courts would not be justified in reading a qualification into the conjuctive word and imply the word 'subsequent' after the word 'with'. The view of the High Court which had held that the professional experience meant not only experience gained after obtaining the degree, was, accordingly, upheld. A perusal of the Rule 8A would show that there was a requirement o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ege or any other institution preparing students for a degree in the said field, also ten years experience was required. In case the said experience was not there of employment as noticed above with the Government or other employer or educational institution, the experience as a professional and having practice of not less than Rs. 50,000/- as a Consulting Engineer for a period of not less than ten years was required in the fields pertaining to valuation of the buildings and urban lands, quantity .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

o.6, the experience was to be computed after the date of acquiring the necessary qualifications which also weighed with the Apex Court. The case is, therefore, clearly distinguishable from the case before us. In Shailendra Dania & others Vs. S.P.Dubey & others 2007 (5) SCC 535, a Three Judges Bench considered that whether the Diploma holder Engineer who obtains a degree while in service, becomes eligible for promotion to the post of Assistant Engineer on completion of three years of serv .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version