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    Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.
    Scheme of demerger and attachment of vested assets: court bars attachment for demerged company's tax, allows action for resulting company's liability
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      Specialised qualifications for agricultural-land valuers are...

      Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.

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      Wealth-taxJuly 16, 2026Case LawsHC
      Specialised qualifications for agricultural-land valuers are justified by the technical factors required in valuation, including land classification, crops, soil quality, fertility, irrigation, cultivation and comparable sales. Rule 8A(3) validly requires a degree in Agricultural Science and relevant farm-valuation experience, while treating specified former Government officers with prescribed service experience as a distinct eligible class based on their land-administration and valuation experience. The rule is not arbitrary or discriminatory merely because persons with other qualifications, including Civil Engineering, claim competence. The constitutional challenge under Articles 14 and 19 failed, and rejection of registration for lack of the prescribed qualification remained undisturbed.

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      ActsIncome Tax