Section 2 (w.e.f. 1.4.1965).] (oaa) [ "registered valuer" means a person registered as a valuer under section 34 AB;] [ Inserted
assessee is in accordance with the estimate made by a registered valuer, if the ] [Assessing Officer] [ Substituted by Act 4 of 1988, Section
valuation of the said property, one Shri U.D. Chande, a registered valuer,
was appointed. On 01.04.1981, the value of the said 1/4th share ... adopted by the Regd.
Valuer
Rs.16,00,000/- (B)
6
Total consideration
(A)+(B)
Rs.5,79,71,628/-
7
1/4th share
returned is in accordance with the estimate made by a registered valuer, if the] [Assessing Officer] [ Substituted by Act 4 of 1988, Section
tangible and intangible, movable and immovable, of the company by a registered valuer. (3) Where a meeting is proposed to be called in pursuance ... members and the debenture-holders of the company, individually at the address registered with the company which shall be accompanied by a statement disclosing
such shares is determined by the valuation report of a registered valuer subject to such conditions as may be prescribed. (2) The notice referred ... clause (a) of sub-section (1) shall be despatched through registered post or speed post or through electronic mode to all the existing shareholders
District Valuation Officer, the respondent filed a report of the registered valuer, who estimated the cost of the building at Rs. 15,61,608 worked ... assessment proceedings, the respondent also filed another report of the registered valuer, who estimated the cost of the building
support its claim. The society was duly represented by the registered valuer before the competent authority, as provided under Section ... authority not accepting the valuation given by the society's registered valuer of Rs. 77 lakhs, and not properly appreciated the basis for such
against Rs. 18,40,244 estimated by the Registered Valuer.
2. For that on the facts and in the circumstances of the case ... transferred immovable property as per the value estimated by the" Registered Valuer the authorities below should have determined the 'Capital Gain' with
acquirer, or a person acting in concert with such acquirer, becoming registered holder of ninety per cent. or more of the issued equity share capital ... price determined on the basis of valuation by a registered valuer in accordance with such rules as may be prescribed. (3) Without prejudice