TaxTMI 
TaxTMI 
2026 (7) TMI 911
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....short "the Act") read with Rule 8A(3) of the Rules for Category-II, namely, Agricultural Lands (other than coffee, tea, rubber and cardamom plantations), came to be rejected on the ground that the petitioner lacks prescribed educational qualification, namely, a Degree in Agricultural Science from a recognized University, as contemplated under Rule 8A(3) of the Rules. BRIEF FACTS OF THE CASE : (2) The petitioner is a Civil Engineer by profession, holding a Bachelor of Engineering degree from Gujarat University. During the course of his engineering studies, the petitioner had undertaken and successfully completed the subject of "Professional Practice and Valuation" in the eighth semester of the degree programme. The petitioner has been practicing as a professional Real Estate Valuer for more than twelve years and has been duly registered as a Government Approved Valuer for immovable properties (other than agricultural lands, plantations, forests, mines and quarries) pursuant to Registration No. Cat/I/ 402/2001-2002 dated 20.08.2001 issued by the Chief Commissioner of Income Tax, Ahmedabad-II. (3) On 17.04.2012, the petitioner submitted an application before the respondent No....
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....d as a Government Approved Valuer or Government Registered Valuer. (8) Learned Advocate Mr. Soni has further submitted that the determination of the market value of agricultural land primarily depends upon accepted principles of valuation and market assessment rather than academic knowledge in Agricultural Science. Hence, the requirement of an Agricultural Science degree has no rational nexus with the object of valuation. (9) It is further urged that various public authorities such as Collectors, Deputy Collectors, Settlement Officers, Land Valuation Officers, Superintendents of Land Records and Registrars under the Registration Act, 1908 are made eligible for registration under Rule 8A(3)(ii) of the Rules nevertheless that they may neither possess a degree in Agricultural Science nor have any formal academic training in valuation. According to the learned advocate, while Government officials having prescribed service experience are granted eligibility under the Rules, similarly placed professionals from the private sector are excluded solely on the basis of educational qualification. It is, therefore, submitted that such classification is arbitrary, discriminatory and violat....
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....itute a separate and distinct category, requiring different expertise owing to the unique factors governing their valuation. (13) It was next contended by the learned Senior Standing Counsel that the petitioner, being a qualified Civil Engineer, is fully eligible to undertake valuation of buildings, urban lands and other immovable properties falling within the ambit of Rule 8A(2) of the Rules. His educational qualifications adequately equip him to discharge functions relating to architecture, structural engineering, town planning, development of land, quantity surveying, valuation of buildings and real estate consultancy. However, such qualifications cannot ipso facto entitle him to registration as a valuer of agricultural lands, for which a distinct educational qualification has consciously been prescribed by the rule-making authority. (14) Elaborating the rationale behind the impugned Rule, learned Senior Standing Counsel submitted that the valuation of agricultural land is fundamentally different from the valuation of other immovable properties. Besides location and market value, the valuation necessarily depends upon several agriculture-specific parameters, including fert....
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....spondents further submitted that the challenge mounted by the petitioner proceeds on an erroneous assumption that valuation of agricultural land merely involves application of general valuation principles. According to the respondents, agricultural land constitutes a distinct class of immovable property whose value is intrinsically linked to its agricultural characteristics and productive potential. Consequently, prescription of specialized educational qualifications cannot be said to be either arbitrary or irrational. (18) Referring to the prescribed statutory format for valuation of agricultural land, learned counsel for the respondents submitted that the registered valuer is required to furnish comprehensive particulars relating to the quality and fertility of the soil, classification of the land in the revenue records, availability and mode of irrigation, nature and pattern of cultivation, crops grown, proximity to villages, towns and markets, availability of roads and transportation facilities, whether the land is cultivated by the owner or through tenants, and other special features having a bearing on its valuation. The valuer is also required to disclose the unit value a....
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....ent qualifications may be prescribed for valuers of different classes of assets. Rule 8A OF THE WEALTH TAX RULES, 1957 [Qualifications of registered valuers]. 8A. (1) For the purposes of sub-section (2) of section 34AB, the qualifications for registration as valuers of different classes of asset shall be as specified in sub-rules (2) to (11). xxx xxx xxx (3) A valuer of agricultural lands [other than plantations referred to in sub-rule (4)] shall have the following qualifications, namely:- (i) he must be a graduate in agricultural science of a recognised university and must have worked as a farm valuer for a period of not less than five years; or (ii) he must be a person formerly employed in a post under Government as a Collector, Deputy Collector, Settlement Officer, Land Valuation Officer, Superintendent of Land Records, Agricultural Officer, Registrar under the Registration Act, 1908 (16 of 1908), or any other officer of equivalent rank performing similar functions and must have retired or resigned from such employment after having rendered service in any one or more of the posts aforesaid for an aggregate period of ....
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....25.1 Rule 8A(2) of the Rules prescribes the qualifications for registration as a valuer of immovable property (other than agricultural land, plantations, forests, mines and quarries). It requires the applicant to possess a degree in Civil Engineering, Architecture or Town Planning, or a postgraduate degree in Real Estate Valuation from a recognised University. Alternatively, a person who has served as a Gazetted Government officer in the prescribed capacity is also eligible. 25.2 Rule 8A(3) of the Rules prescribes the qualifications for registration as a valuer of agricultural land. It requires the applicant to hold a degree in Agricultural Science from a recognised University and to have worked as a farm valuer for a period of not less than five years. 25.3 Rule 8A(4) of the Rules prescribes the qualifications for registration as a valuer of coffee, tea, rubber and cardamom plantations. 25.4 Rule 8A(5) of the Rules prescribes the qualifications for registration as a valuer of forests. It requires the applicant to have served under the Government for not less than five years in a gazetted post in the prescribed capacity. 25.5 Rule 8A(6) of the Ru....
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....ertinent to note that Form O-2, which prescribes the format for valuation reports relating to agricultural land, itself demonstrates the specialised knowledge expected of a valuer. The Form requires the valuer to furnish particulars regarding the nature and classification of the land, its location in the concerned village, taluka and district, its area, classification in the revenue records, crops cultivated during the relevant period, and the annual land revenue, if any. (28) The Form further requires the valuer to assess the special characteristics of the land, including its quality and fertility, the mode of irrigation (whether through wells, tube-wells or canals), proximity to villages, towns and markets, the availability of approach roads and transportation facilities, whether the land is cultivated by the owner or by tenants, and all other factors having a bearing on its market value. (29) In addition, the Form requires verification of comparable sale instances, including whether the comparable lands are similarly situated, the distance between the properties, the date of the transactions, the sale consideration, and the unit value. Evidently, these parameters require s....