TaxTMI 
TaxTMI 
TaxTMI 
2015 (10) TMI 489
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....ined in Rules 8A(2)(i). It was noticed that the applicant had obtained the graduate Degree in Civil Engineering in 2009 and, therefore, the experience acquired prior to the acquisition of the degree would be of no benefit. The pleaded case of the petitioners is that they had applied for registration under the Act on 23.11.2011 and were granted the said benefit on 2.3.2012 for a period of three years. They had worked continuously with the department to its satisfaction. On expiry of the above said period, they had applied for continuation of registration on 18.11.2014. A show cause notice was issued that as per Rules 8A(2)(i) (A) & 8A(2)(ii)(B) of the Wealth Tax Rules, 1957 (hereinafter referred to as "the Rules"), graduation in Civil Engineering or Architecture or Town Planning of a recognized University and the period of experience not less than ten years was required and how the petitioners were eligible. Accordingly, the petitioners had submitted their reply that they had worked with Taneja & Associates for more than ten years since May 2001. It was further replied that on account of the graduate degree in Civil Engineering in 2009, the petitioner had worked for two years with ....
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....ers after being satisfied and giving that person a reasonable opportunity of being heard and after such further enquiry, if any, as he thinks fit. The second submission made by learned counsel that the petitioners had an adequate experience of ten years since they had worked from the year 2001 and, therefore, reasoning given for rejecting their application that the experience should be after the date of having acquired the minimum educational qualification, is the legal question for consideration that arises in the present writ petition. A perusal of the Rules would go on to show that apart from being a graduate in Civil Engineering, Architect or Town Planning, the applicants were required to have work experience also. The relevant provisions pertaining to the requisite qualifications read as under:- "34AB Registration of valuers (1) The Chief Commissioner or Director-General shall maintain a register to be called the Register of Valuers in which shall be entered the names and addresses of persons registered under sub-section (2) as valuers. (2) Any person who possesses the qualifications prescribed in this behalf may apply to the Chief Commissioner or Director-General in....
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....must have retired or resigned from such employment after having taught for not less than ten years any of the subjects of valuation, quantity surveying, building construction, architecture, or town planning; OR B) he must have been in practice as a consulting engineer, valuer of real estate, surveyor or architect for a period of not less than ten years and must have acquired experience in any of the following four fields :- (a) valuation of buildings and urban lands; or (b) quantity surveying in building construction; or (c) architectural or structural designing of buildings or town planning; or (d) construction of buildings or development of land; and his gross receipts from such practice should not be less than fifty thousand rupees in any three of the five preceding years." The issue is that whether the experience only after the acquisition of the qualifications is to be seen and whether it is mandatory to have 10 years of the said experience, after having the said qualifications. The said legal issue has come up time and again before the Apex Court. Reference can be made to M. Suresh Nathan Vs. Union of India 1992 AIR (SC) 564 wherein the relevant rule was a....
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....s eligible only in May 1995 and he could not be considered as eligible in December 1989 when these Sub-Engineers were considered for promotion as Assistant Engineers. Even otherwise, if this period of 8 years is counted from the date of acquiring degree then this incentive of adding the qualification during the continuation of service and getting the advantage of acceleration in promotion in 8 years would for all practical purposes become nugatory and of no benefit." In Subhash Vs. State of Maharashtra & another 1995 (Sup3) SCC 332, while examining the Maharashtra Motor Vehicles Department (Recruitment) Rules, 1991, it was held by the Apex Court that the working experience of one year could be prior to or after the acquisition of the basic qualifications, which was a Diploma in Automobile Engineering. The decision of the Tribunal was set aside and the appellant was to be considered for appointment if he satisfied the other conditions. In D. Stephen Joseph Vs. Union of India 1997 (4) SCC 753 the view followed in the case of M.B.Joshi (supra) was preferred and it was held that it would not be appropriate to count the experience only from the date of acquisition of a superior....
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....uperintending Engineer from the post of Executive Engineer and apart from the qualifications, 6 years regular service in the grade was the requirement. The writ petitioner had more than the required service but it was only after little over 2 years of service that he had been granted the AIME Diploma. It was, accordingly, held that the Courts would not be justified in reading a qualification into the conjuctive word and imply the word 'subsequent' after the word 'with'. The view of the High Court which had held that the professional experience meant not only experience gained after obtaining the degree, was, accordingly, upheld. A perusal of the Rule 8A would show that there was a requirement of being a graduate in Civil Engineering, Architecture or Town Planning of a recognized university and ten years experience as a valuer, architect or town planner having earned not less than Rs. 2,000/- per month in the field of construction of buildings, designing of structures under any other employer as per Rules 8A(a) & 8A(b), respectively, from which he would have retired or resigned. As per Rule 8A(c), if the person had worked as a Professor or Reader or Lecturer i....