Maintenance of valuation registers ensures annual certification and departmental scrutiny to secure referrals to Valuation Cell. Instruction requires maintenance of specified valuation registers by assessing officers, periodical checks by Inspecting Assistant Commissioners, and an annual certificate confirming that all cases requiring reference to the Valuation Cell have been referred; Commissioners must insist on the certificate, may call for and scrutinise registers, and ensure officers are informed.
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.
Maintenance of valuation registers ensures annual certification and departmental scrutiny to secure referrals to Valuation Cell.
Instruction requires maintenance of specified valuation registers by assessing officers, periodical checks by Inspecting Assistant Commissioners, and an annual certificate confirming that all cases requiring reference to the Valuation Cell have been referred; Commissioners must insist on the certificate, may call for and scrutinise registers, and ensure officers are informed.
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