1974 (8) TMI 49

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....ngineering division. He is registered as a valuer of immovable properties under the provisions of the Estate Duty Act. But his application for registration as a registered valuer under the Wealth-tax Act was rejected by the Central Board of Direct Taxes on the ground that he did not possess the requisite qualification. Aggrieved by the said decision of the Central Board of Direct Taxes, the pet....

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.... have the following qualifications, namely :-- (i) he must either be a graduate in civil engineering, architecture or town planning of a recognised university, or possess a qualification recognised by the Union Public Service Commission as equivalent to a degree in civil engineering or architecture ; and . . . . The case of the petitioner is that he possesses a qualification recognised by th....

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.... qnalifications which are treated as equivalent to the degree in civil engineering by the Union Public Service Commission, a person who has either passed sections A and B of the associate membership examination of the Institution of Engineers or possesses a qualification exempting a person from passing A and B of the associate membership of the Institution of Engineers has to be treated as a perso....

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....hey may deem to prove a sufficient standard of attainment in the subjects referred to and may exempt such graduates or holders of such diplomas or certificates from passing in whole or in part the aforesaid examination appointed and directed by the Council. It is not disputed in this case that the petitioner has been elected as an associate member of the Institute of Engineers in the civil enginee....