Ketan Natvarlal Brahmbhatt Vs Union of India (Gujarat High Court)
Material Facts
The petitioner, a Civil Engineer holding a Bachelor of Engineering degree from Gujarat University, challenged Rule 8A(3) of the Wealth Tax Rules, 1957 as being violative of Articles 14 and 19 of the Constitution. The petitioner was already registered as a Government Approved Valuer for immovable properties other than agricultural lands and had over twelve years’ experience as a professional real estate valuer.
On 17.04.2012, the petitioner applied for registration as a Registered Valuer under Section 34AB of the Wealth Tax Act, 1957 for Category-II, namely agricultural lands (other than coffee, tea, rubber and cardamom plantations). The application was rejected by the Chief Commissioner of Income Tax on 26.09.2012 on the ground that the petitioner did not possess the educational qualification prescribed under Rule 8A(3), namely a degree in Agricultural Science from a recognised university.
Procedural History
The petitioner filed a writ petition seeking:
- A declaration that Rule 8A(3) of the Wealth Tax Rules, 1957 is ultra vires Articles 14 and 19 of the Constitution.
- Quashing of the order dated 26.09.2012 rejecting registration as a valuer of agricultural lands.
The Court noted that although the Wealth Tax Act and Rules stood discontinued from 01.04.2016 and Rule 8A(3) had been replaced by Rule 247 of the Income Tax Rules, 2026 read with Section 514 of the Income Tax Act, 2025, it examined the constitutional challenge since the petitioner had been denied registration and the corresponding provision continued in pari materia.
