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Judgment
Heard counsel for the parties. This petition takes exception to the decision of the Chief Commissioner of Income Tax, Indore, dated 22.2.2013, striking off the name of the petitioner from the register of Valuers and cancellation of the intimation letter dated 21.2.2011. The order proceeds on the finding that the petitioner does not possess minimum qualification.
Admittedly, the petitioner is neither a graduate in Civil Engineering, Architecture or Town Planning of a recognised University nor a post graduate in valuation in real estate from a recognised University. He, however, possesses diploma in Civil Engineering of a recognised University. The question is: whether the petitioner would be eligible on account of section 8A(2)(i)(C) of the Wealth Tax Act, 1957. Section 8A of the Act reads thus:--
[Qualification 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).
(2) A valuer of immovable property (other than agricultural lands, plantations, forests, mines and quarries) shall have the following qualifications, namely:--
[(i) he must-
(A) be a graduate in civil engineering, architecture or town planning of a recognized university; or
(B) be a post-graduate in valuation of real estate from a recognized university; or
(C) possess a qualification recognized by the Central Government for recruitment to superior services or posts under the Central Government in the field of civil engineering architecture or town planning; and ]
(ii)(A) he must be a person formerly employed-
(a) in a post under Government as a gazetted officer; or
(b) in a post under any other employer carrying a remuneration of not less than Rs. 2,000 per month,
and, in either case, must have retired or resigned from such employment after having rendered service for not less than [ten] years as a valuer, architect or town planner, or in the field of construction of buildings, designing of structures, or development of land; or
(c) as a professor, reader or lecturer in a university, college or any other institution preparing students for a degree in civil engineering, architecture or town planning, or for [any qualification] referred to in clause (i), and 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;]
[Provided that in the case of a person possessing a post-graduate degree in valuation of real estate from a recognized university, the provisions of this sub-rule shall have effect as if,-
(a) for the words "ten years", the words "two years" had been substituted;
(b) for the words "fifty thousand rupees in any three of five preceding years", the words "fifty thousand rupees in any one of the two preceding years" had been substituted.]
Admittedly, no notification, has been issued by the Central Government in exercise of powers u/s 8A(2)(i)(C) recognising the qualification possessed by the petitioner for recruitment to superior service or superior post under the Central Government in the field of civil engineering, architecture or town planning. No such notification is brought to our notice by the petitioner.
Petitioner relies on the employment notice No. 2/2008 issued by the Railway Recruitment Board, Bhopal, which mentions that the candidate possessing diploma in Civil Engineering recognised by AICTE would be eligible to apply for the post of Junior Engineer-II (Drawing) Civil. In the first place, it is not a notification issued by the Central Government as such. Secondly, it is not a notification within the meaning of section 8A(2)(i)(C) of the Act of 1957. Therefore, it is not possible to countenance the argument of the petitioner founded on this document, annexure P/1 (employment notice) at page 11 of the paperbook, referred to above.
Learned counsel for the petitioner would then rely on the notification dated 17.10.2012. That is a notification issued by the Ministry of Urban Development, in exercise of the powers conferred by the proviso to Article 309 of the Constitution and in supersession of the Central Engineering Services Group ''A'' Recruitment Rules, 1996, the Central Public Works Departmental (Additional Director General) {(Works)-Special}, Group ''A'' Posts Recruitment Rules, 2003 and the Central Public Works Department (Additional Director General) (Works) Group ''A'' Posts Recruitment Rules, 2004. Clause 1 of the notification makes it amply clear that the Ministry of Urban Development issued those rules titled as Ministry of Urban Development, Central Engineering (Civil) Group ''A'' Service Rules, 2012.
Reliance is placed on schedule II notified under Rule 7(ii) regarding the minimum qualifying service in the minimum lower grade for appointment of officers or promotion to duty posts included in the various grades of the Central Engineering (Civil) Group ''A'' Service. At serial No. 6, minimum qualification for appointment to the post of Executive Engineer (Civil) by promotion is mentioned as Diploma in Civil Engineering. Notably, section 8A(2)(i)(C) postulates that the qualification must be recognised by the Central Government for recruitment to "superior services or posts" under the Central Government. No provision has been brought to our notice that the posts of Executive Engineer (Civil) is treated as superior services or superior posts.
The argument of the petitioner that the appointment need not be against a superior post does not commend to us. The expression "superior service or post" in sub-clause (C) of clause (i) of sub section (2) of section 8A will have to be read ejusdem generis. The expression ''superior'' will not only apply to service, but also to "superior post" under the Central Government. Moreover, this rule is not a notification issued by the Central Government for the purposes of section 8A(2)(i)(C) of the Act of 1957 as such. The Chief Commissioner of Income Tax having considered these aspects of the matter concluded that since the petitioner admittedly possessed only diploma in Civil Engineering, did not possess minimum qualification as stipulated in Section 8A of the Act of 1957.
Reliance was also placed by the learned counsel for the petitioner on clause (B) in section 8A(2)(ii) which provides that the person to be appointed as Valuer must be 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 the stated four fields. According to the petitioner, the qualification and experience possessed by him were sufficient to qualify those minimum qualification specified in clause (B), referred to above. This argument, if accepted, would inevitably result in diluting and whittling down the efficacy of sub-clause (A) and (B) of clause (i) of sub section (2) which mandates that the person must be a graduate in Civil Engineering etc. or a post graduate in valuation or real estate. In other words, mere experience with the qualification of diploma in Civil Engineering cannot be the basis to answer the matter in issue.
Learned counsel for the petitioner invited our attention to Form N issued under Rule 8B of the Rules framed under the Act of 1957. Clause 7 of the said Form reads thus:-- 7. Educational qualifications, including professional or technical qualifications (Enclose original degree or diploma certificates together with attested copy of each. The originals will be returned after perusal]
The fact that clause 7 refers to diploma certificates does not mean that the qualification prescribed in section 8A of the Act of 1957 is of no consequence. So long as the Central Government has not recognised the recruitment of candidates possessing diploma in Civil Engineering as Valuers within the meaning of section 8A(2)(i)(C) of the Act of 1957, reference to the diploma certificate in clause 7 in Form N will be of no avail. Taking any view of the matter, this petition is devoid of merits. The same is dismissed.