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    <title>Types of cases to be referred to Valuation Cell.</title>
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    <description>Valuation Cell jurisdiction is delineated: completed or near-complete valuations may be finalised and treated as advisory; unstarted references that fall within statutory referral provisions should be returned to assessing officers for consideration of formal referral after the amendments take effect; reports already submitted but undecided may be formally re-referred for fresh reports under the statutory procedure. Non statutory matters and Estate Duty cases remain with the Valuation Cell, and Executive Engineers appointed as arbitrators retain their position.</description>
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