TMI Blog1984 (9) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... whether the petitioner who is admittedly qualified in electrical engineering is entitled to be a valuer under the Wealth-tax Act. Of course, that he is qualified in electrical engineering is not in dispute. He is a member of the Institution of Engineers (India) in Electrical. Subsequently, he was able to persuade the Institution to recognise him as a member of the Institution in Civil Engineering, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring, architecture or town planning of recognized university or possess a qualification recognized by the Central Government for recruitment to superior services or posts under the Central Government in the field of civil engineering, architecture or town planning. That he does not have a degree in civil engineering is admitted. Evidently, the case seems to be that he possesses a qualification rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under the rule. It can be regarded so only if the membership of any institution recognised by the Central Government as sufficient qualification has been granted on the basis of passing the examination conducted by the Institution. The averments in the petition are categorical that the petitioner got the membership of the Institution in Civil Engineering, not by virtue of passing any examinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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