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Company other than subsidiary, JV & associate co. are ineligible for registration as valuers : HC

February 6, 2019[2019] 102 taxmann.com 102 (Delhi)
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CL : A company, other than a subsidiary company, joint venture or associate of other company forms a separate class for purpose of eligibility for registration as a valuer under Rule 3(2) of Companies (Registered Valuers and Valuation) Rules, 2017 and said classification is reasonable. Thus, exclusion of a subsidiary company, joint venture or associate of other company, for purpose of eligibility for registration as valuer is reasonable and rule 3(2) is not unconstitutional for violating Article 14, Article 19(1)(g) and Article 301 of the Constitution of India

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