As per
[CHAPTER VIIB of W T Act
1957
REGISTERED VALUERS
Appearance by registered valuers. •Sec 34AA.
Notwithstanding anything contained in this Act, any assessee who is
entitled to or required to attend before any wealth-tax
authority or the
Appellate Tribunal in connection with any matter relating
to the valuation of any
asset, except where he is required under this Act to attend
in person, may attend
by a registered valuer. Registration of valuers.
Sec 34AB. (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 84[Chief Commissioner or Director General] in the prescribed
form"
for being registered as a valuer under this section:
Provided that different
qualifications maybe prescribed for valuers of different
classes of assets.