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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Registered valuer designation requires statutory registration, ensuring only registered valuers qualify for valuation recognition under the Act.</h1> The Wealth-tax Act defines registered valuer as a person who holds statutory registration under the Act's registration regime, making registration the threshold qualification for recognition of valuation-related functions within the statutory scheme.

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