( 1 ) THE petitioner is an Associate Member of the Institute of Engineers (India), in the Civil Engineering Division He is regisered as a valuer of immoveable properties under the provisions of the Estate Duty Act. But his application for registration as a registered valuer under the Wealth tax Act was rejected by the Central Board of Direct Taxes on the ground that he did not posssess the requisite qualification. ( 2 ) AGGRIEVED by the said decision of the Central Board of Direct Taxes the petitioner has filed this Writ Petition. Sec. 34ab of the Wealth Tax Act provides for the registration of valuers. Sub-sec (2) of S. 34ab states that anu person who possesses the qualification prescribed in this behalf may apply to the Central Board of direct Taxes in the prescribed form for heing registered as a valuer under that Section. The relevant part of Rule 8a of the wealth Tax rules by which the qualifications of registered valuers are prescribed reads as follow: (1) For the purpose of sub-sec (2) of S. S4ab. the qualifications far registration as valuers of different classes of assets shall be as specified in sut-rules (2) to (11) (2) A valuer of immoveable property (other than agricultural lands, plantations, forests, mines and quarries) shall have the following qualifications, namely'- (i) he must elther be a graduate in civil engineering architecture or town planning of a recognlsed university or possess a qualification recognisad by the Public Service Commission as equivalent to a degree in Civil engineering or architecture and. . . . . . . . The case of the petittoner is that he possesses a qualifloation recognised, by the Union Public service Commission as equivalent to a degree in civil Engineering. It is not disputed that the following educational qualifications have been treated as equivalent to a degree In engineering by the union Public Service Commission. They are (a) Passing erf Section A and B of the 'associate Membership Examination in Civil Engineering of the Institution of Engineers; (b) A qualification exempting the person from passing Sections A and B of the Associate Membership Examination of the Institution of Engineers; (c) A qualification recognised by the Central Govt for recruitment to superior posts and services under the Central Government. ( 3 ) THE petitioner relies upon the qualifications mentioned in Cl. (b) above in support of his case. ( 3 ) THE petitioner relies upon the qualifications mentioned in Cl. (b) above in support of his case. As can be seen from the qualifications which are treated as equivalent to the degree in Civil Engineering by the Union public Service Commission a person who has either passed Secs. A and B of the Associate Membership Examination of Institution of Engineers or possesses a qualification exempting a person from passing A and B of associate Membership of Institution of Engineers, has to be treated as a person possessing a qualification equivalent to a degree in engineering. In order to ascertain whether a person possesses a qualification exemnting a person from passing A and B of the Associate Membership Examination of institution of Engineers, reference has to be made to the bye laws made by the Institution of Engineers (India) Under the said bye law a person can become its Associate Member either by passing Sections A and B of Institution examinations prescribed by the Council or by possessing an educational qualification recognised by the Council as exempting therefrom. ( 4 ) BYE law No 36 confers the power on the Council of the Institution of Engineers (India) to recognise such university degrees and collagiate or other diplomas or certificates as after scrutiny they may deem to prove sufficient standard of attainment in the subjects referred to: and may exempt such graduates or holders of such diplomas or certificates from passing in whole or in part the aforesaid examination appointed and directed by the Council It is not disputed in this case that the petitioner has been elected as an Associate Member of Institute of Engineers in the Civil Engineers Division after be was exempted from passing sections A and B prescribed by the Institution of Engineers (India ). It follows that the petitioner possesses a qualification exempting him from passing Sections A and B of the Associate Membership Examination of institute of Engineers, which is treated by the UPSC as equivalent to a degree in Civil Engineering. It follows that the petitioner possesses a qualification exempting him from passing Sections A and B of the Associate Membership Examination of institute of Engineers, which is treated by the UPSC as equivalent to a degree in Civil Engineering. The petitioners has therefore established that he has one of the qualifications prescribed by Rule 8a of the Wealth Tax rules which enables him to pet "himself registered as a registered valuer the Central Board of Direct Taxes was therefore in error in holding that the petitioner did not posses the required qualification for being registered as valuer under the Wealth Tax Act The order made by the Central board of Direct Taxes is therefore quashed. The Central Board is directed to consider the case of the petitioner for registration as a registered Valuer for the purpose of the Wealth Tax Act the petition is accordingly allowed. No costs. --- *** --- .