TMI Blog1976 (5) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Institution of Mechanical Engineers (London). He was subsequently appointed as a Chartered Engineer of various engineering institutions in London. On the 12th June, 1962, the petitioner was granted a Diploma of Membership by the Institution of Engineers (India) by virtue of his being elected as an Associate Member on the 10th December, 1961. On the 31st May, 1972, the petitioner was elected as a Member of the Institution of Engineers (India). The Diploma of Membership was also granted to the petitioner. It transpires that the petitioner is also a Member in Civil Division of the Institution of Engineers (India). It is averred that the Institution of Engineers (India) holds examinations including Civil Engineering called sections A and B and awards Diplomas of Associate Membership to successful candidates. Candidates who qualify in the examination become full members of the Institution of Engineers (India) after the institution is satisfied as respects his training, professional experience, etc. Under the bye-laws of the institution, however, the Council of the Institution is entitled to exempt any person from passing sections A and B of the examination and to award diploma aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... transpires that it was ultimately rejected by an order of respondent No. 1, dated 15th July, 1975. The petitioner has now come up before us challenging the orders already enumerated above. Counsel for the petitioner has submitted that he was fully qualified to be registered as an approved valuer of immovable property both under the Estate Duty Act and under the Wealth-tax Act. On the contrary, it has been contended on behalf of the respondents that the petitioner did not possess the necessary qualifications for being appointed as a valuer of immovable property. Before we consider these rival contentions, it will be necessary to refer to the relevant provisions of the two Acts. So far as appointment of valuers under the Estate Duty Act is concerned, that is dealt with by section 4(1) and (3). This section may be extracted. " 4. (1) Estate Duty Authorities.-There shall be the following authorities for the purposes of this Act, namely.: (a) the Board, (b) Controllers of Estate Duty, (bb) Appellate Controllers of Estate Duty, (c) Valuers...... (3) The Central Government shall, within 12 months after the commencement of this Act and may thereafter, from time to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inance dated 6th July, 1968. This notification classified properties under 11 heads, one of them being immovable property. The category of valuers for such properties were engineer, surveyor or architect, mining engineer for mines and quarries. The qualifications so far as engineer, surveyor or architect were concerned, were modified by another notification dated 21st November, 1969, and certain, other qualifications were laid down therein. But we are not directly concerned with that notification in the present case. On the 1st August, 1975, another notification under section 4(3) of the Estate Duty Act was issued by the Government of India superseding the previous notifications. Under this notification, valuer of immovable property other than agricultural land, plantations, forests, mines and quarries was to be either a graduate in civil engineering, architecture or town-planning of a recognised university or possesses a qualification recognised as sufficient qualification for the purposes of recruitment to superior post and services under the Central Government and also to possess certain other qualifications set out in clause (ii) thereof. By this notification a separate categor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional qualifications for employment purposes under the Central Government. This Board is headed by a Member of the Union Public Service Commission. The Ministry of Education issued orders recognising the various qualifications which are automatically recognised by the Union Public Service Commission and all the Ministries and the Departments of the Central Government. The Central Board of Direct Taxes was informed by a letter dated 11th September, 1973, from the Ministry of Education that a candidate who is declared as an Associate/Graduate member of the professional institution after passing the examination would be recognised for employment purposes. But a person who is exempted from passing the examinations and is then placed on the membership of the Institution of Engineers in the Civil Division does not qualify to be treated as having passed the Bachelor of Engineering Degree in civil engineering. It is averred that the petitioner is only an electrical engineer and, as such, the mere fact that he is an associate member of the Institution of Engineers does not render him qualified for being registered. In the rejoinder affidavit filed by the petitioner, a counter-affidavit file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter sent by the Central Board of Direct Taxes to the Union Public Service Commission enquiring as to whether the norms prescribed by the Ministry of Education for the purpose of recruitment to superior posts and services under the Central Government are also followed by the Union Public Service Commission. In reply to this letter, the Under-Secretary of the Union Public Service Commission informed the Secretary to the Government of India, Ministry of Finance, that the Ministry of Education and Social Welfare were concerned with the subject, who may be contacted for the required information. It appears, thereafter, the Ministry of Education and Social Welfare sent a letter informing the Board that the Central Government in the Ministry of Education and Home Affairs in consultation with the Union Public Service Commission had set up a Board of Assessment for technical and professional qualifications under the aegis of the Ministry of Education, to advise as to what recognition be accorded to technical and professional qualifications for employment under the Central Government. It further stated that the Board was headed by a Member of the Union Public Service Commission, and on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Act. We have already extracted section 4(1) to (4) of the Act. The relevant provision is section 4(3). Under section 4(3), as we read it, no person has a right to be appointed as a valuer. The number of valuers to be appointed depends upon the number which the Central Government think are sufficient to effectuate the purposes of the Act. The petitioner has not laid proper factual foundation for holding that in case he was not appointed sufficient number of valuers would not be available for effectuating the purposes of the Act. This apart, the notification of the 1st August, 1975, settles the controversy. Formerly, by the notification dated 6th July, 1968, immovable property of all types, which may possibly have included fixed machinery and plant, was put in one category, and the category of valuers for such property were engineers, surveyors or architects, mining engineers for mines and quarries. The petitioner is an engineer in electrical engineering and as the word "engineer" used in the first notification would also include a person who has a degree in electrical engineering, and he was qualified to be appointed as valuer of immovable property of all types. By the amended not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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