https://www.taxtmi.com/caselaws?id=267218 Statutory registration as a valuer of immovable properties under the Wealth Tax Act and Rules required the prescribed civil engineering, architecture or town planning qualification, or an equivalent qualification clearly recognised for that field. Reliance on the word "or" in the qualification clause was rejected, and an engineering qualification in electronics and communications, even with membership of the Institute of Engineers, was held insufficient. The Court also referred to expert opinion and the amended rule on qualifications, holding that the statutory standards could not be diluted. The rejection of the application for registration was therefore upheld. en-us Mon, 21 Sep 2015 00:00:00 +0530 Tue, 13 Oct 2015 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267218 Statutory registration as a valuer of immovable properties under the Wealth Tax Act and Rules required the prescribed civil engineering, architecture or town planning qualification, or an equivalent qualification clearly recognised for that field. Reliance on the word "or" in the qualification clause was rejected, and an engineering qualification in electronics and communications, even with membership of the Institute of Engineers, was held insufficient. The Court also referred to expert opinion and the amended rule on qualifications, holding that the statutory standards could not be diluted. The rejection of the application for registration was therefore upheld. Case-Laws Wealth-tax Mon, 21 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267218