that taking the sale
price of the developed land, the govt. approved valuer has arrived at the
potential value of the undeveloped land by applying ... relied upon Ex.P-28A, the report of the govt. approved valuer, who has
given the valuation of the land of the appellant
ignoring the fair market value
determined by the approved valuer at
Rs.1200/- per sq yd?
Page 2 of 20
Uploaded by URIL KRISHNAKUMAR RANA ... facts in sitting
over an appeal over wisdom of
approved valuer and rejecting the
fair market value determined by
approved valuer in spite
evaluation of such damage may be done by an
independent government-approved valuer or
surveyor selected by the consignor out of the
list notified ... 1390_Com.OS.553-2022_Judgment.doc
KABC170010732022
government-approved valuer or surveyor
under Rule 2.
(Emphasis Supplied)
19. On plain reading of Rule
basis of report of the approved valuer. The
AO rejected the report of the valuer and worked out the cost of
the property ... instead
of Rs. 70 Per Sq Feet valued by the Government approved
valuer, thereby adopting indexed cost of Rs. 17,37,682/-
against
immovable property that
is proposed to be sold, valued by an approved valuer. The Recovery
Officer is also required to issue a proclamation of sale ... submitted that without calling for any valuation report
from an approved valuer and without issuing any proclamation of sale
in Form-22, the Recovery Officer
more and had been rightly valued as such by the approved valuer. The Respondent No. 2 has till date not paid any rent even ... valuation report along with the affidavit of the registered approved valuer has been filed on record as Annexure No. 5 to the writ petition. Considering
rental value of the property. Assessee filed Valuation
Report of Govt. Approved Valuer on 29.09.2009. As per this
Valuation Report ALV of the property ... notice u/s 148 and the one determined by
the approved valuer. This issue was discussed with the
counsel of the assessee. The ALV shown
presented the jewellery (export goods) and after examination by the
registered approved jewellery valuer, certifying the purity of
jewellery, wastage declared and the jewellery under ... been checked with the goods by a custom
appointed-govt. approved valuer in the export shed, and on being
satisfied, the let export order
presented the jewellery (export goods) and after examination by the
registered approved jewellery valuer, certifying the purity of
jewellery, wastage declared and the jewellery under ... been checked with the goods by a custom
appointed-govt. approved valuer in the export shed, and on being
satisfied, the let export order
presented the jewellery (export goods) and after examination by the
registered approved jewellery valuer, certifying the purity of
jewellery, wastage declared and the jewellery under ... been checked with the goods by a custom
appointed-govt. approved valuer in the export shed, and on being
satisfied, the let export order
