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Sarch Kumar Versus The Chief Commissioner of Income Tax And Another

2015 (11) TMI 27 - MADHYA PRADESH HIGH COURT

Rejection of application for registration as a valuer under Section 34-AB of the Wealth Tax Act, 1957 - Held that:- 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) (ii) of the Wealth Ta .....

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ing Civil Engineer, Architecture or Town Planning can not be marginalized or blinked away. Hence, we find that the submissions put forth by the Counsel for the petitioner can not be accepted and the petition must be dismissed as being without merit. - Decided against assessee. - W. P. No. 1146/2015 - Dated:- 21-9-2015 - S. R. Waghmare And Jarat Kumar Jain, JJ. For the Appellant : Shri Sumeet Nema, learned Counsel For the Respondent : Shri Ajay Kakani, learned Counsel ORDER Per : Hon'ble Mrs. .....

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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 o .....

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nd hence the order is perverse and contrary to the principles of natural justice. 05) Counsel also vehemently urged that the petitioner was fully eligible since he had a requisite qualification of Bachelor of Engineering having passed Section A & B of the examination of the Institute of Engineers, which is a recognized body of the Government of India for the purpose of recruitment under the Central Government and hence Counsel submitted that since the petitioner fulfills all the prescribed q .....

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Ahuja vs. Central Board of Direct Taxes reported in 1977 Income Tax Reports Vol. 110 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 Engine .....

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refer to the regulations of the Sardar Patel University referred in the case of S.K. Ahuja (Supra) for the Post Graduate Programme for Master in valuation and Counsel submitted that graduate degree in civil engineering was not the concomitant since the course in Master of Valuation does not pertain to any discipline of engineering. 06) Per contra Counsel for the respondent No.1 Commissioner of Income Tax has vehemently urged the fact that as per Section 34-AB of the Wealth Tax Act, as per sub R .....

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al Government for recruitment to superior Services or posts under the Central Government in the field of civil engineering, architecture or town planning. 07) And hence, for the post of valuer under the Central Government, to be eligible for recruitment, the petitioner ought to have been a graduate in Civil Engineering, architecture or 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 .....

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ioner S.K. Ahuja was a diploma holder in Civil Engineering, besides, he was also a member of the Institute of Engineers in the Civil Division, which is a degree, which was equivalent to degree in Civil Engineering and hence he could be held to be qualified for registration as a valuer for the immovable properties. Hence, Counsel prayed that the present petition is without merit and it be dismissed. Counsel also placed reliance on Institutions of Valuers (supra). 08) On considering all the submis .....

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e find that such an argument though attractive at the first blush, can not be acceded, primarily because as submitted by the Counsel for the respondent the question has been examined twice by the respondent No.1, Commissioner of Income Tax and the expert opinion rendered in the case also indicates in unequivocal terms that merely qualifying the engineering examination conducted by the Controller of Examination Institute will not render the petitioner eligible for purpose of recruitment for the s .....

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