https://www.taxtmi.com/caselaws?id=795025 Rule 8A(3) of the Wealth Tax Rules, 1957 prescribes an Agricultural Science degree and relevant farm-valuation experience for registration as an agricultural-land valuer. The requirement is linked to specialised assessment of soil, irrigation, cultivation, crop productivity, land classification and comparable sales, and therefore has a rational nexus with the valuation function. An alternative route for specified former Government officers is based on substantial relevant practical experience and constitutes a reasonable classification. Civil-engineering qualifications and registration for non-agricultural property valuation do not satisfy the separate statutory eligibility criteria for agricultural land. The specialised qualification regime remains enforceable and rejection of applications lacking those qualifications is valid. en-us Tue, 14 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795025 Rule 8A(3) of the Wealth Tax Rules, 1957 prescribes an Agricultural Science degree and relevant farm-valuation experience for registration as an agricultural-land valuer. The requirement is linked to specialised assessment of soil, irrigation, cultivation, crop productivity, land classification and comparable sales, and therefore has a rational nexus with the valuation function. An alternative route for specified former Government officers is based on substantial relevant practical experience and constitutes a reasonable classification. Civil-engineering qualifications and registration for non-agricultural property valuation do not satisfy the separate statutory eligibility criteria for agricultural land. The specialised qualification regime remains enforceable and rejection of applications lacking those qualifications is valid. Case-Laws Wealth-tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795025