High Court of Gujarat
KETAN NATVARLAL BRAHMBHATTversusUNION OF INDIA THRO SECRETARY
- Disposal
- 39-RULE DISCHARGED/DISMISSED @ FH
Holding
Rule 8A(3) of the Wealth Tax Rules, 1957 is a valid classification and does not contravene Articles 14 and 19 of the Constitution.
Summary
The petitioner, a civil engineer and registered valuer for non‑agricultural immovable property, applied for registration as a valuer of agricultural lands under Section 34AB of the Wealth Tax Act, 1957, but his application was rejected because he did not possess a degree in Agricultural Science as required by Rule 8A(3) of the Wealth Tax Rules, 1957. He challenged the rule as arbitrary, irrational and violative of Articles 14 and 19 of the Constitution, arguing that valuation of agricultural land does not require specialized agricultural education. The respondents contended that the rule is a reasonable classification within the State’s power to prescribe professional qualifications and that agricultural land valuation involves distinct parameters necessitating agricultural expertise. The Court examined the legislative scheme, the specific qualifications prescribed for different asset classes, and the statutory valuation form, finding a rational nexus between the educational requirement and the object of the rule. It held that the rule is a valid exercise of legislative authority and not ultra vires the Constitution. Consequently, the writ petition was dismissed.
Issues considered
- The validity of Rule 8A(3) of the Wealth Tax Rules, 1957 requiring a degree in Agricultural Science for registration as a valuer of agricultural lands.
- Whether the requirement violates Articles 14 and 19(6) of the Constitution of India.
Legislation cited
Subjects
constitutional lawArticle 14Article 19(6)professional qualificationvaluation of agricultural landWealth Tax ActRule 8A(3)discriminationregistration of valuers
Judgment
C/SCA/2167/2013 CAV JUDGMENT DATED: 14/07/2026
Reserved On : 08/07/2026
Pronounced On : 14/07/2026
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO.2167 of 2013
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/-.
and
HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Sd/-.
================================================================
Approved for Reporting Yes No
a
================================================================
KETAN NATVARLAL BRAHMBHATT
Versus
UNION OF INDIA THRO SECRETARY & ORS.
================================================================
Appearance:
MR YATIN SONI(868) for the Petitioner(s) No. 1
RULE UNSERVED for the Respondent(s) No. 1
MR.VARUN K.PATEL(3802) for the Respondent(s) No. 2,3
MR.RAJ TANNA, AGP for the Respondent(s) No. 4
================================================================
CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI
CAV JUDGMENT
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
(1) By way of the present writ petition, the
petitioner is seeking a declaration to declare Rule
8A(3) of the Wealth Tax Rules, 1957 (for short “the
Rules”), as ultra vires of Articles 14 and 19 of
the Constitution of India. The petitioner has also
called in question the legality and validity of the
order dated 26.09.2012 passed by respondent No.3-
Chief Commissioner of Income Tax, whereby the
petitioner's application seeking registration as a
"Registered Valuer" under Section 34AB of the
Wealth Tax Act, 1957 (for short “the Act”) read
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with Rule 8A(3) of the Rules for Category-II,
namely, Agricultural Lands (other than coffee, tea,
rubber and cardamom plantations), came to be
rejected on the ground that the petitioner lacks
prescribed educational qualification, namely, a
Degree in Agricultural Science from a recognized
University, as contemplated under Rule 8A(3) of the
Rules.
BRIEF FACTS OF THE CASE :
(2) The petitioner is a Civil Engineer by
profession, holding a Bachelor of Engineering
degree from Gujarat University. During the course
of his engineering studies, the petitioner had
undertaken and successfully completed the subject
of "Professional Practice and Valuation" in the
eighth semester of the degree programme. The
petitioner has been practicing as a professional
Real Estate Valuer for more than twelve years and
has been duly registered as a Government Approved
Valuer for immovable properties (other than
agricultural lands, plantations, forests, mines and
quarries) pursuant to Registration No.Cat/I/
402/2001-2002 dated 20.08.2001 issued by the Chief
Commissioner of Income Tax, Ahmedabad-II.
(3) On 17.04.2012, the petitioner submitted an
application before the respondent No.3 under
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Section 34AB of the Act read with Rule 8A(3) of the
Rules seeking registration as a Registered Valuer
for Category-II, namely Agricultural Lands (other
than coffee, tea, rubber and cardamom plantations).
The application was accompanied by all requisite
documents together with the prescribed fees.
However, vide order dated 26.09.2012, respondent
No.3 rejected the said application solely on the
ground that the petitioner did not possess the
educational qualification prescribed under Rule
8A(3) of the Rules.
(4) The petitioner's principal grievance is that
the requirement of a degree in Agricultural Science
as an essential qualification for registration as a
valuer of agricultural lands under Rule 8A(3) of
the Rules is arbitrary, irrational and devoid of
any reasonable nexus with the object sought to be
achieved.
SUBMISSIONS ON BEHALF OF THE PETITIONER :
(5) Learned advocate Mr.Soni has submitted that
no specialized educational programme in India
imparts training specifically in the valuation of
agricultural lands through a degree in Agricultural
Science, whereas the curriculum for a Bachelor of
Civil Engineering includes the subject of
Professional Practice and Valuation, thereby
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equipping Civil Engineers with the requisite
expertise to undertake valuation assignments. It
is, therefore, contended that the prescription of a
degree in Agricultural Science bears no rational
relationship with the function of valuation of
agricultural lands and is consequently liable to be
declared ultra vires of Articles 14 and 19 of the
Constitution of India.
(6) It is contended that under the scheme of the
Wealth Tax Act, 1957, and the Rules framed
thereunder, valuation reports in respect of both
agricultural as well as non-agricultural properties
are required to be submitted in the prescribed
statutory format. While referring to the Form, it
is submitted that the exercise fundamentally
involves valuation principles and does not require
any specialized academic knowledge in Agricultural
Science.
(7) It is next submitted that there exists no
independent statutory authority or regulatory body
in India for registration of valuers, and the
Income Tax Department alone regulates registration
of valuers under the Wealth Tax Act and allied
legislations. Hence, as a consequence, a person
registered under the said statutory framework is
universally recognized as a Government Approved
Valuer or Government Registered Valuer.
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(8) Learned Advocate Mr.Soni has further submitted
that the determination of the market value of
agricultural land primarily depends upon accepted
principles of valuation and market assessment
rather than academic knowledge in Agricultural
Science. Hence, the requirement of an Agricultural
Science degree has no rational nexus with the
object of valuation.
(9) It is further urged that various public
authorities such as Collectors, Deputy Collectors,
Settlement Officers, Land Valuation Officers,
Superintendents of Land Records and Registrars
under the Registration Act, 1908 are made eligible
for registration under Rule 8A(3)(ii) of the Rules
nevertheless that they may neither possess a degree
in Agricultural Science nor have any formal
academic training in valuation. According to the
learned advocate, while Government officials having
prescribed service experience are granted
eligibility under the Rules, similarly placed
professionals from the private sector are excluded
solely on the basis of educational qualification.
It is, therefore, submitted that such
classification is arbitrary, discriminatory and
violative of Article 14 of the Constitution of
India.
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(10) Elaborating the methodology adopted for
valuation of agricultural land, it is contended
that the exercise necessarily involves
consideration of several relevant factors,
including the location and situation of the land,
surrounding development, comparable sale instances,
judicial awards determining market value,
Government Jantri valuation, land-use restrictions,
prevailing market conditions and, where applicable,
capitalization of agricultural income, and none of
these recognized methods of valuation requires
specialized academic knowledge in Agricultural
Science. Even the statutory format prescribed for
valuation does not envisage such qualification. It
is, therefore, contended that the prescription of a
degree in Agricultural Science under Rule 8A(3) of
the Rules is arbitrary, unreasonable and
constitutionally unsustainable.
SUBMISSIONS ON BEHALF OF THE RESPONDENT :
(11) Learned Senior Standing Counsel Mr.Varun K.
Patel while opposing the present writ petition has
submitted that Rule 8A(3) of the Rules is
constitutionally valid and does not suffer from any
infirmity warranting interference by this Court. It
was contended that Article 19(6) of the
Constitution expressly empowers the State to
prescribe professional or technical qualifications
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for carrying on any profession, occupation or
business in the larger public interest. The
impugned Rule merely prescribes the minimum
educational qualification for registration as a
valuer of agricultural land and, therefore,
constitutes a reasonable restriction within the
meaning of Article 19(6) of the Constitution. It
was further submitted that the Rule neither creates
an arbitrary classification nor discriminates on
any prohibited ground and, consequently, does not
violate Article 14 of the Constitution.
(12) Learned Senior Standing Counsel further
submitted that Rule 8A of the Rules comprehensively
prescribes the educational qualifications and
experience required for registration of valuers in
respect of different classes of assets under sub-
rules (1) to (12). The qualifications prescribed
vary depending upon the nature and characteristics
of the asset sought to be valued. Rule 8A(2) of the
Rules specifically deals with valuation of
immovable properties other than agricultural lands,
plantations, forests, mines and quarries.
Agricultural lands constitute a separate and
distinct category, requiring different expertise
owing to the unique factors governing their
valuation.
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(13) It was next contended by the learned Senior
Standing Counsel that the petitioner, being a
qualified Civil Engineer, is fully eligible to
undertake valuation of buildings, urban lands and
other immovable properties falling within the ambit
of Rule 8A(2) of the Rules. His educational
qualifications adequately equip him to discharge
functions relating to architecture, structural
engineering, town planning, development of land,
quantity surveying, valuation of buildings and real
estate consultancy. However, such qualifications
cannot ipso facto entitle him to registration as a
valuer of agricultural lands, for which a distinct
educational qualification has consciously been
prescribed by the rule-making authority.
(14) Elaborating the rationale behind the impugned
Rule, learned Senior Standing Counsel submitted
that the valuation of agricultural land is
fundamentally different from the valuation of other
immovable properties. Besides location and market
value, the valuation necessarily depends upon
several agriculture-specific parameters, including
fertility of the soil, nature and quality of
cultivation, irrigation facilities, cropping
pattern, agricultural productivity, classification
of land in revenue records, annual yield, proximity
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to markets, accessibility, mode of cultivation and
other allied factors. It was submitted that an
effective appreciation of these considerations
necessarily requires specialized academic knowledge
in Agricultural Science coupled with practical
exposure in the field. It was also submitted that
there are several Agricultural Universities across
the country, including four Agricultural
Universities in the State of Gujarat, imparting
recognized degrees in Agricultural Science.
[
(15) Learned Senior Standing Counsel further
submitted that Rule 8A(3)(ii) of the Rules extends
eligibility to certain categories of retired
Government officers, such as Collectors, Deputy
Collectors, Settlement Officers, Land Valuation
Officers, Superintendents of Land Records,
Agricultural Officers, Registrars under the
Registration Act, 1908, and officers holding
equivalent posts, provided they have rendered not
less than five years' service in such capacity.
According to the respondents, the inclusion of such
officers is founded upon their extensive practical
experience acquired during the discharge of
official duties involving administration,
assessment, classification and valuation of
agricultural lands. The preferential treatment
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accorded to such officers is, therefore, based upon
intelligible differentia having a direct nexus with
the object sought to be achieved.
(16) It was further submitted by learned Senior
Standing Counsel that recognition of relevant
practical experience, as an alternative to formal
educational qualification, is not unique to Rule
8A(3) of the Rules, but is a consistent legislative
feature found throughout Rule 8A of the Rules
governing registration of valuers for different
classes of assets. The rule-making authority has
consciously balanced academic qualifications with
specialized field experience wherever considered
appropriate. It was, therefore, argued that the
impugned Rule represents a well-considered policy
decision based upon expert evaluation and technical
considerations, which ordinarily ought not to be
interfered with in exercise of the writ
jurisdiction under Article 226 of the Constitution.
(17) Learned Senior Standing Counsel appearing for
the respondents further submitted that the
challenge mounted by the petitioner proceeds on an
erroneous assumption that valuation of agricultural
land merely involves application of general
valuation principles. According to the respondents,
agricultural land constitutes a distinct class of
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immovable property whose value is intrinsically
linked to its agricultural characteristics and
productive potential. Consequently, prescription of
specialized educational qualifications cannot be
said to be either arbitrary or irrational.
(18) Referring to the prescribed statutory format
for valuation of agricultural land, learned counsel
for the respondents submitted that the registered
valuer is required to furnish comprehensive
particulars relating to the quality and fertility
of the soil, classification of the land in the
revenue records, availability and mode of
irrigation, nature and pattern of cultivation,
crops grown, proximity to villages, towns and
markets, availability of roads and transportation
facilities, whether the land is cultivated by the
owner or through tenants, and other special
features having a bearing on its valuation. The
valuer is also required to disclose the unit value
adopted and explain the methodology and basis for
determining the market value. It was, therefore,
contended that the statutory proforma itself
demonstrates that valuation of agricultural land
necessarily requires specialised knowledge of
agricultural science and practical familiarity with
agricultural operations. Consequently, the
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prescription of a degree in Agricultural Science
under Rule 8A(3) of the Rules bears a direct and
rational nexus with the object sought to be
achieved and cannot be said to be arbitrary,
discriminatory, or violative of Articles 14 and 19
of the Constitution.
ANALYSIS AND CONCLUSION :
(19) The petitioner is aggrieved by the order dated
26.09.2012, whereby his application for
registration as a valuer under Section 34AB of the
Act was rejected on the ground that he does not
possess the requisite qualification as prescribed
under Rule 8A(3) of the Rules. The petitioner has,
therefore, challenged the said order as well as the
constitutional validity of Rule 8A of the Rules.
(20) We may mention that the Wealth Tax Act, 1957
along with the Rules has been abolished and
discontinued from 01.04.2016. Rule 8A(3) of the
Rules has been replaced by Rule 247 of the Income
Tax Rules, 2026, wherein Section 34AB of the Act
has been replaced by Section 514 of the Act, 2025.
In order to avoid further challenge to the pari
materia Rule, and in the wake of the fact that the
right of the petitioner to get himself registered
has been denied, we have examined the
constitutional validity of Rule 8A(3) of the Rules.
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(21) Before adverting to the rival contentions on
merits, it would be appropriate to examine the
statutory scheme governing registration of valuers
under Section 34AB of the Act read with Rule 8A of
the Rules together with the object sought to be
achieved by prescribing distinct educational
qualifications for different categories of assets.
“34AB. Registration of Values (1) The [Chief
Commissioner or Director General) shall maintain a
register to be called the Register of Valuers in
which shall be entered the names and addresses of
persons registered under sub-section (2) as
valuers.
(2) Any person who possesses the qualifications
prescribed in this behalf may apply to the [Chief
Commissioner or Director General] in the prescribed
form for being registered as a valuer under this
section:
Provided that different qualifications may be
prescribed for valuers of different classes of
assets.
Rule 8A OF THE WEALTH TAX RULES, 1957
[Qualifications of registered valuers].
8A. (1) For the purposes of sub-section (2) of
section 34AB, the qualifications for registration
as valuers of different classes of asset shall be
as specified in sub-rules (2) to (11).
xxx xxx xxx
(3) A valuer of agricultural lands [other than
plantations referred to in sub-rule (4)] shall have
the following qualifications, namely:- (i) he must
be a graduate in agricultural science of a
recognised university and must have worked as a
farm valuer for a period of not less than five
years; or
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(ii) he must be a person formerly employed in a
post under Government as a Collector, Deputy
Collector, Settlement Officer, Land Valuation
Officer, Superintendent of Land Records,
Agricultural Officer, Registrar under the
Registration Act, 1908 (16 of 1908), or any other
officer of equivalent rank performing similar
functions and must have retired or resigned from
such employment after having rendered service in
any one or more of the posts aforesaid for an
aggregate period of not less than five years.”
(22) It is undisputed that the petitioner is a
registered valuer on the strength of his
qualification of a Bachelor of Engineering (Civil)
and is duly registered as an Estate Valuer in
respect of immovable properties. The petitioner
seeks registration as a valuer for agricultural
land, including coffee, tea, rubber and cardamom
plantations falling under Category-II of Rule 8A(3)
of the Rules. According to the petitioner, his
qualification in Civil Engineering renders him
equally competent to undertake the valuation of
agricultural land.
(23) It is further the petitioner's case that there
are only a limited number of valuers qualified to
assess the market value of agricultural land in
accordance with the qualifications prescribed under
the Rules. The petitioner is seeking a declaration
from this Court to declare Rule 8A(3) of the Rules
as ultra vires of Articles 14 and 19 of the
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Constitution, on the ground that it mandates a
qualification in Agricultural Science for
registration as a valuer of agricultural land,
despite the fact that such specialized knowledge is
not indispensable for carrying out such valuation.
Furthermore, the Rule permits Collectors, Deputy
Collectors and other specified Gazetted Government
officers to be registered as valuers even though
they are not required to possess a degree in
Agricultural Science. The petitioner, therefore,
contends that the impugned Rule is arbitrary and
discriminatory and deserves to be declared
unconstitutional.
(24) At this stage, it would be apposite to examine
Rule 8A of the Rules, which prescribes the
qualifications for registration as a valuer under
the various categories/assets specified therein.
The Rule has been framed in exercise of the powers
conferred under sub-section (2) of Section 34AB of
the Act.
(25) Section 34AB of the Act falls under Chapter
VII-B of the Act. Sub-section (2) of Section 34AB
of the Act governs the registration of valuers.
Proviso (ii) to sub-section (2) of Section 34AB of
the Act contemplates the prescription of distinct
qualifications for valuers of different classes of
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assets. In furtherance of the said legislative
intent, Rule 8A of the Rules has been framed,
prescribing separate qualifications for
registration as a valuer in respect of different
classes of assets. The relevant sub-rules of Rule
8A are summarised hereunder:
25.1 Rule 8A(2) of the Rules prescribes the
qualifications for registration as a valuer of
immovable property (other than agricultural land,
plantations, forests, mines and quarries). It
requires the applicant to possess a degree in Civil
Engineering, Architecture or Town Planning, or a
postgraduate degree in Real Estate Valuation from a
recognised University. Alternatively, a person who
has served as a Gazetted Government officer in the
prescribed capacity is also eligible.
25.2 Rule 8A(3) of the Rules prescribes the
qualifications for registration as a valuer of
agricultural land. It requires the applicant to
hold a degree in Agricultural Science from a
recognised University and to have worked as a farm
valuer for a period of not less than five years.
25.3 Rule 8A(4) of the Rules prescribes the
qualifications for registration as a valuer of
coffee, tea, rubber and cardamom plantations.
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25.4 Rule 8A(5) of the Rules prescribes the
qualifications for registration as a valuer of
forests. It requires the applicant to have served
under the Government for not less than five years
in a gazetted post in the prescribed capacity.
25.5 Rule 8A(6) of the Rules prescribes the
qualifications for registration as a valuer of
mines and quarries, requiring the applicant to
possess a degree in Mining Engineering from a
recognised University.
[
25.6 Rule 8A(7) of the Rules prescribes the
qualifications for registration as a valuer of
stocks, shares, debentures, securities, partnership
interests and business assets. It requires the
applicant to be a member of the Institute of
Chartered Accountants of India or the Institute of
Cost and Works Accountants of India.
[
25.7 Rule 8A(8) of the Rules prescribes the
qualifications for registration as a valuer of
machinery and plant, requiring the applicant to
possess a degree in Mechanical or Electrical
Engineering from a recognised University.
25.8 Rule 8A(9) of the Rules prescribes the
qualifications for registration as a valuer of
jewellery. It requires the applicant to have not
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less than five years' experience as a sole
proprietor or partner in a partnership firm
carrying on the business of jewellery.
25.9 Rule 8A(10) of the Rules prescribes the
qualifications for registration as a valuer of
works of art, whereas Rule 8A(11) of the Rules
prescribes the qualifications for registration as a
valuer of life interests, reversions and interests
in expectancy.
(26) Rule 8A(13) of the Rules provides that,
notwithstanding anything contained in sub-rules (1)
to (12), no person shall be eligible for
registration as a valuer if :
“(a) he has been dismissed or removed from
Government service; or
(b) he has been convicted of an offence connected
with any proceeding under the sub-Rule 13(b).
(c) he is an undischarged insolvent; or
(d) he has been convicted of any offence and
sentenced to a term of imprisonment; or
(e) he has been found guilty of misconduct in his
professional capacity.
Thus, while framing Rule 8A of the Rules, the
rule-making authority has consciously prescribed
distinct qualifications for valuers of different
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classes of assets, having due regard to the
expertise required in the respective fields. A
statutory rule cannot be declared invalid merely
because the petitioner contends that no specialised
expertise is necessary for the valuation of
agricultural land or that such valuation can
equally be undertaken by a person possessing the
petitioner's qualifications.
(27) It is also pertinent to note that Form O-2,
which prescribes the format for valuation reports
relating to agricultural land, itself demonstrates
the specialised knowledge expected of a valuer. The
Form requires the valuer to furnish particulars
regarding the nature and classification of the
land, its location in the concerned village, taluka
and district, its area, classification in the
revenue records, crops cultivated during the
relevant period, and the annual land revenue, if
any.
(28) The Form further requires the valuer to assess
the special characteristics of the land, including
its quality and fertility, the mode of irrigation
(whether through wells, tube-wells or canals),
proximity to villages, towns and markets, the
availability of approach roads and transportation
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facilities, whether the land is cultivated by the
owner or by tenants, and all other factors having a
bearing on its market value.
(29) In addition, the Form requires verification of
comparable sale instances, including whether the
comparable lands are similarly situated, the
distance between the properties, the date of the
transactions, the sale consideration, and the unit
value. Evidently, these parameters require
specialised knowledge and practical experience in
agricultural valuation. It is, therefore, within
the legislative wisdom to prescribe that a valuer
of agricultural land should possess a degree in
Agricultural Science from a recognised University
and have not less than five years' experience as a
farm valuer.
(30) We find neither any ambiguity in the impugned
provision nor any inconsistency between the
prescribed qualifications and the object sought to
be achieved under Rule 8A of the Rules. The Rule
also recognises the eligibility of former gazetted
Government officers, such as Collectors, Deputy
Collectors, Settlement Officers, Land Valuation
Officers, Superintendents of Land Records,
Agricultural Officers, Registrars under the
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Registration Act, and other specified officers,
provided they have rendered the requisite period of
service. Such officers, by virtue of their official
duties extending over several years, acquire
substantial experience in matters relating to land
administration, valuation and allied subjects.
(31) The same legislative approach is evident
throughout Rule 8A of the Rules, where the
qualifications prescribed for valuers of different
classes of assets correspond with the expertise
ordinarily acquired in the relevant profession or
public office. If the petitioner's contention were
to be accepted, the validity of the entire scheme
under Rule 8A of the Rules would be rendered
vulnerable. By the same logic, the eligibility of
retired Gazetted officers, members of the Institute
of Chartered Accountants of India for valuation of
stocks, shares and business assets, or Government
engineers and engineering academicians for
valuation of machinery and plant, would also have
to be questioned. Such an interpretation would
defeat the very object of the Rule. It is trite
that the statute must be read as a whole and one
provision of the statute should be construed with
reference to other provisions in the same statute
so as to make a consistent enactment of the whole
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statute. The declaration of Rule 8A(3) of the
Rules as ultra vires will have a cascading effect
on the other sub-rules under Rule 8A of the Rules
which stipulate different qualifications for
several / different categories of assets.
(32) Accordingly, Rule 8A of the Rules cannot be
struck down merely because the petitioner, though
possessing a degree in Civil Engineering, is
capable of determining the valuation of
agricultural assets, and is eligible for
registration as a valuer in respect thereof. A
statutory rule cannot be struck down on the
presumption that qualifications other than the one
mandated by the Rule can take care of a given
situation. Equally untenable is the contention that
the Rule creates a monopoly on account of the
limited number of registered valuers in the State
of Gujarat. On the contrary, the material placed on
record by the petitioner itself indicates that he
has been engaged by various banks for the valuation
of agricultural properties, thereby negating the
plea of any such monopoly or practical
impossibility.
(33) Thus, on an overall analysis and examination
of the purpose and legislative intent of Rule 8A of
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the Rules, we refrain from declaring Rule 8A(3) of
the Rules ultra vires Articles 14 and 19 of the
Constitution of India. The writ petition fails;
the same is, accordingly, dismissed. There shall be
no order as to costs.
Sd/- .
(A. S. SUPEHIA, J)
Sd/- .
(VAIBHAVI D. NANAVATI,J)
***
Bhavesh-[PPS]* - Radhika*
Original copy of this order has been signed by the Hon'ble Judges.
Digitally signed by: BHAVESH PARSOTTAM KATIRA(HC00176), PRINCIPAL PRIVATE SECRETARY, at High Court of Gujarat on 14/07/2026 15:09:10
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