DefinitionDefinition

• Wealth Tax Act 1957:Wealth Tax Act 1957:

‘‘Registered Valuer’ means a person Registered Valuer’ means a person registered as a Valuer under sub-section (2) registered as a Valuer under sub-section (2) of section 34AB.of section 34AB.

• Companies Act 2013:Companies Act 2013:

‘‘Registered Valuer’ means a person Registered Valuer’ means a person registered as a Valuer under Chapter XVII of registered as a Valuer under Chapter XVII of the Act.the Act.

Scope for Registered Scope for Registered Valuer as per Wealth Tax Valuer as per Wealth Tax Act 1957Act 1957

Properties Covered under the ActProperties Covered under the Act

• Immovable propertyImmovable property• Agricultural landsAgricultural lands• Coffee plantation, Tea plantation, Rubber plantation or, Coffee plantation, Tea plantation, Rubber plantation or,

as the case may be and Cardamom plantationas the case may be and Cardamom plantation• ForestForest• Mines and QuarriesMines and Quarries• Stocks, Shares, Debentures, Securities, Shares in Stocks, Shares, Debentures, Securities, Shares in

Partnership firms and of Business assets, including Partnership firms and of Business assets, including GoodwillGoodwill

• Machinery and PlantMachinery and Plant• Jewellery or OrnamentsJewellery or Ornaments• Works of ArtWorks of Art• Life interest, Reversions and Interest in expectancy Life interest, Reversions and Interest in expectancy

Qualification of a Registered Qualification of a Registered ValuerValuer• A graduate in Civil Engineering, Architecture or Town A graduate in Civil Engineering, Architecture or Town

Planning of a recognised universityPlanning of a recognised university• A post-graduate in valuation of Real Estate from a A post-graduate in valuation of Real Estate from a

recognised universityrecognised university• Possess a qualification recognised by the Central Possess a qualification recognised by the Central

GovernmentGovernment• A graduate in Agricultural Science of a recognised A graduate in Agricultural Science of a recognised

universityuniversity• Acted as manager of a Coffee, Tea, Rubber or, as the case Acted as manager of a Coffee, Tea, Rubber or, as the case

may be, Cardamom Plantationmay be, Cardamom Plantation• Specialised knowledge in ForestrySpecialised knowledge in Forestry• Graduate in Mining of a recognised universityGraduate in Mining of a recognised university• A member of The ICAI or The ICWAI (Now ICAI) or A member of The ICAI or The ICWAI (Now ICAI) or The ICSIThe ICSI• A graduate in Mechanical or Electrical Engineering of a A graduate in Mechanical or Electrical Engineering of a

recognised universityrecognised university• A sole proprietor or partner in a partnership firm carrying A sole proprietor or partner in a partnership firm carrying

on Jewellery business which has on an average an annual on Jewellery business which has on an average an annual turnover of not less than rupees 15 lakhsturnover of not less than rupees 15 lakhs

Qualification of a Registered Qualification of a Registered ValuerValuerContinue…..Continue…..• Have Specialised by virtue of his academic and Have Specialised by virtue of his academic and

professional pursuits in the particular line of artprofessional pursuits in the particular line of art• A graduate of a Recognised UniversityA graduate of a Recognised University

Note:Note:Persons mentioned above are eligible to value either Persons mentioned above are eligible to value either

individual property or few of the properties individual property or few of the properties mentioned earlier subject to fulfillment of the various mentioned earlier subject to fulfillment of the various requirement as required by the Government.requirement as required by the Government.

Recognised UniversitiesRecognised Universities means the Universities of means the Universities of India, Rangoon, English and Welsh, Scottish, Irish, India, Rangoon, English and Welsh, Scottish, Irish, Pakistan and BangladeshPakistan and Bangladesh

Disqualification of Registered Disqualification of Registered ValuerValuerNotwithstanding anything contained in sub-rules (1) to Notwithstanding anything contained in sub-rules (1) to (12), no person shall qualify for registration as a valuer (12), no person shall qualify for registration as a valuer ifif

•Has been dismissed or removed from Government Has been dismissed or removed from Government serviceservice•Has been convicted of an offence connected with any Has been convicted of an offence connected with any proceeding under the Income-tax Act, 1961 (43 of proceeding under the Income-tax Act, 1961 (43 of 1961), or the Wealth-tax Act, 1957 (27 of 1957), or the 1961), or the Wealth-tax Act, 1957 (27 of 1957), or the Gift-tax Act, 1958 (18 of 1958)Gift-tax Act, 1958 (18 of 1958)•Penalty has been imposed on him under above actPenalty has been imposed on him under above act•Is an un-discharged insolventIs an un-discharged insolvent•Has been convicted of any offence and sentenced to Has been convicted of any offence and sentenced to a term of imprisonmenta term of imprisonment•Has been found guilty of misconduct in his Has been found guilty of misconduct in his professional capacityprofessional capacity

Scope for Registered Scope for Registered Valuer as per Companies Valuer as per Companies Act 2013Act 2013

Why there is need for Registered Why there is need for Registered ValuerValuerGlobally there are Valuation bodies regulating the Discipline of Globally there are Valuation bodies regulating the Discipline of Valuation like Valuation Standards of American Institute of CPAs Valuation like Valuation Standards of American Institute of CPAs (AICPA), American Society of Appraisers (ASA), Institute of Business (AICPA), American Society of Appraisers (ASA), Institute of Business Appraisers (IBA), National Association of Certified Valuation Analysts Appraisers (IBA), National Association of Certified Valuation Analysts (NACVA) and The Canadian Institute of Chartered Business Valuers (NACVA) and The Canadian Institute of Chartered Business Valuers (CICBV). (CICBV). 

For long, valuation was debated in India as to whether it was an art For long, valuation was debated in India as to whether it was an art or a science. Substantial number of litigation in mergers & or a science. Substantial number of litigation in mergers & acquisitions is about valuation, due to the element of subjectivity acquisitions is about valuation, due to the element of subjectivity that gets exercised. There are no standards for valuation of that gets exercised. There are no standards for valuation of business in India, and specifically for unlisted and private business in India, and specifically for unlisted and private companies. Generally accepted global valuation practices are not companies. Generally accepted global valuation practices are not followed either and judicial guidance on the subject is limited too.followed either and judicial guidance on the subject is limited too.

Though there is some consensus among professional valuers about Though there is some consensus among professional valuers about generally accepted approaches, methods, and procedures, there generally accepted approaches, methods, and procedures, there are numerous conceptual controversies that remain even among are numerous conceptual controversies that remain even among the best practitioners. Therefore, a need was felt for education, the best practitioners. Therefore, a need was felt for education, training, regulation and standardization of the prevalent practices. training, regulation and standardization of the prevalent practices. The introduction of the concept of Registered Valuer in the The introduction of the concept of Registered Valuer in the Companies Bill, 2012, will lead to the setting of Indian Valuation Companies Bill, 2012, will lead to the setting of Indian Valuation Standards that will improve transparency and governance. Standards that will improve transparency and governance. 

How the Concept of Registered How the Concept of Registered Valuer IntroducedValuer Introduced

• After the JJ Irani report highlighted the need to After the JJ Irani report highlighted the need to regulate the profession of valuers as good regulate the profession of valuers as good corporate governance practice in 2005, a concept corporate governance practice in 2005, a concept paper for creating a Council of Valuation paper for creating a Council of Valuation Professionals of India Bill was prepared and Professionals of India Bill was prepared and circulated for public comments in 2007. It was felt circulated for public comments in 2007. It was felt that valuers should be regulated through a separate that valuers should be regulated through a separate Act of Parliament. According to the draft Bill, Act of Parliament. According to the draft Bill, “certified valuation professional" is a person who “certified valuation professional" is a person who has been given a certificate of practice by a body has been given a certificate of practice by a body recognized by the Council. ICAI, recognized by the Council. ICAI, ICSIICSI and ICWAI and ICWAI were the recognized institutes in this draft Bill.were the recognized institutes in this draft Bill.

Types of Registered ValuerTypes of Registered Valuer

• Financial Valuer: Financial Valuer:

For Valuation of Stock, Share, For Valuation of Stock, Share, Debenture and GoodwillDebenture and Goodwill

• Technical Valuer: Technical Valuer:

For Valuation of PropertyFor Valuation of Property

Qualification of Registered ValuerQualification of Registered Valuer• ((a) a) A Chartered Accountant, A Chartered Accountant, Company Secretary Company Secretary or Cost or Cost

Accountant who is in whole-time practice Accountant who is in whole-time practice oror

Retired member of Indian Corporate Law ServiceRetired member of Indian Corporate Law Service oror

Any person holding equivalent Indian or foreign qualification as the Any person holding equivalent Indian or foreign qualification as the Ministry of Corporate Affairs may recognise by an order; Provided Ministry of Corporate Affairs may recognise by an order; Provided that such foreign qualification acquired by Indian citizen;that such foreign qualification acquired by Indian citizen;

• ((b) b) A Merchant Banker registered with the Securities and A Merchant Banker registered with the Securities and Exchange Board of India and who has in his employment person(s) Exchange Board of India and who has in his employment person(s) having qualifications prescribed under (a) above to carry out having qualifications prescribed under (a) above to carry out valuation by such qualified persons; valuation by such qualified persons;

• ((c) c) Member of the Institute of Engineers and who is in whole-time Member of the Institute of Engineers and who is in whole-time practice;practice;

• ((d)d) Member of the Institute of Architects and who is in whole-time Member of the Institute of Architects and who is in whole-time practice;practice;

• (e) (e) A person or entity possessing necessary competence and A person or entity possessing necessary competence and qualification as may be notified by the Central Government from qualification as may be notified by the Central Government from time to time.time to time.

Qualification of Registered ValuerQualification of Registered ValuerContinue…..Continue…..Notes:Notes:

• In the case of merchant banker the valuation In the case of merchant banker the valuation report shall be signed by the qualified person.report shall be signed by the qualified person.

• Persons referred to in (a) and (b) shall be in Persons referred to in (a) and (b) shall be in respect of requirement for a “financial valuation”respect of requirement for a “financial valuation”

and and

Persons referred to in (c) and (d) shall be in Persons referred to in (c) and (d) shall be in respect of requirement for a “technical valuation”respect of requirement for a “technical valuation”

and and

a person or a firm or Limited Liability Partnership a person or a firm or Limited Liability Partnership or merchant banker possessing both the or merchant banker possessing both the qualifications may act in dual capacity.qualifications may act in dual capacity.

Qualification of Registered ValuerQualification of Registered ValuerContinue…..Continue…..Notes: Continue…….Notes: Continue…….

• A person shall be deemed “A person shall be deemed “to be in whole-time practiceto be in whole-time practice” ”

when when

Individually or in Partnership or in limited liability Partnership or Individually or in Partnership or in limited liability Partnership or in Merchant banker with other persons in practice who are in Merchant banker with other persons in practice who are members of other professional bodies, he, in consideration of members of other professional bodies, he, in consideration of remuneration received or to be received: remuneration received or to be received:

(i) engages himself in the practice of valuation; (i) engages himself in the practice of valuation;

or or

(ii) offers to perform or performs services involving valuation of (ii) offers to perform or performs services involving valuation of any assets any assets

with the object of arriving at financial value of the asset being with the object of arriving at financial value of the asset being valued; valued;

or or

(iii) renders professional services or assistance in or about (iii) renders professional services or assistance in or about matters of principle or detail relating to valuation.matters of principle or detail relating to valuation.

How to Apply/Process for How to Apply/Process for RegistrationRegistration

• Application by individual and Firms:Application by individual and Firms:Form No. Form No. 17.117.1

• Application by Others:Application by Others:Form No. Form No. 17.217.2

• Fees:Fees:Annexure BAnnexure B

Approaches for ValuationApproaches for Valuation

• (a) Asset approach; (a) Asset approach;

• (b) Income approach; (b) Income approach;

• (c) Market approach.(c) Market approach.

MethodsMethods of Valuation of Valuation

• Net asset value methodNet asset value method• Market Price methodMarket Price method• Yield method / Profit Earning Capacity ValueYield method / Profit Earning Capacity Value• Discounted Cash Flow MethodDiscounted Cash Flow Method• Comparable Companies Multiples Methodology (CCM)Comparable Companies Multiples Methodology (CCM)• Comparable Transaction Multiples Method (CTM)Comparable Transaction Multiples Method (CTM)• Price of Recent Investment method (PORI)Price of Recent Investment method (PORI)• Sum of the parts valuation (SOTP)Sum of the parts valuation (SOTP)• Liquidation valueLiquidation value• Weighted Average MethodWeighted Average Method• Any other method accepted or notified by the RBI, Any other method accepted or notified by the RBI,

SEBI SEBI ororAny other Method that the valuer may deem fit to Any other Method that the valuer may deem fit to adopt in the given circumstances of the case, provided adopt in the given circumstances of the case, provided that adequate justification for use of such method(s) that adequate justification for use of such method(s) must be included in the report.must be included in the report.

Points to be kept in Mind before Points to be kept in Mind before ValuationValuation• (a) Nature of the business and the History of the Enterprise (a) Nature of the business and the History of the Enterprise

from its inception; from its inception; • (b) Economic outlook in general and outlook of the specific (b) Economic outlook in general and outlook of the specific

industry in particular; industry in particular; • (c) Book value of the stock and the financial condition of the (c) Book value of the stock and the financial condition of the

business; business; • (d) Earning capacity of the company; (d) Earning capacity of the company; • (e) Dividend –paying capacity of the company; (e) Dividend –paying capacity of the company; • (f) Goodwill or other intangible value; (f) Goodwill or other intangible value; • (g) Sales of the stock and the size of the block of stock to (g) Sales of the stock and the size of the block of stock to

be valued; be valued; • (h) Market prices of stock of corporations engaged in the (h) Market prices of stock of corporations engaged in the

same or a similar line of business; same or a similar line of business; • (i) Contingent liabilities or substantial legal issues, within (i) Contingent liabilities or substantial legal issues, within

India or abroad, impacting the business; India or abroad, impacting the business; • (j) Nature of instrument proposed to be issued, and nature (j) Nature of instrument proposed to be issued, and nature

of transaction contemplated by the parties. of transaction contemplated by the parties.

Content of the ReportContent of the Report

• The report of valuation by a The report of valuation by a registered valuer shall be as near to registered valuer shall be as near to and shall contain such information as and shall contain such information as set out in set out in

Form No. 17.3Form No. 17.3

Appointment, Duties and Penalties Appointment, Duties and Penalties of registered valuerof registered valuer

• Appointment of registered valuer [Section 247(1)]:Appointment of registered valuer [Section 247(1)]: The registered valuer needs to be appointed by the The registered valuer needs to be appointed by the audit committee or in its absence, by the Board of audit committee or in its absence, by the Board of Directors.Directors.

  • Duties of Registered Valuer [Section 247(2)]:Duties of Registered Valuer [Section 247(2)]:• (a) make an impartial, true and fair valuation of any assets (a) make an impartial, true and fair valuation of any assets

which may be required to be valued;which may be required to be valued;• (b) exercise due diligence while performing the functions (b) exercise due diligence while performing the functions

as valuer;as valuer;• (c) make the valuation in accordance with such rules as (c) make the valuation in accordance with such rules as

may be prescribed; andmay be prescribed; and• (d) not undertake valuation of any assets in which he has a (d) not undertake valuation of any assets in which he has a

direct or indirect interest or becomes so interested at any direct or indirect interest or becomes so interested at any time during or after the valuation of assets.time during or after the valuation of assets.

Appointment, Duties and Penalties of Appointment, Duties and Penalties of registered valuerregistered valuerContinue…..Continue…..

• Penal Provisions [Section 247(3) & (4)]:Penal Provisions [Section 247(3) & (4)]:• If a valuer contravenes the provisions of this section or the If a valuer contravenes the provisions of this section or the

rules made there under, the valuer shall be punishable with rules made there under, the valuer shall be punishable with fine which shall not be less than Rs. 25,000/- but which may fine which shall not be less than Rs. 25,000/- but which may extend to Rs. 1,00,000/-. extend to Rs. 1,00,000/-.

• If the valuer has contravened such provisions with the If the valuer has contravened such provisions with the intention to defraud the company or its members, he shall be intention to defraud the company or its members, he shall be punishable with imprisonment for a term which may extend punishable with imprisonment for a term which may extend to 1 year and with fine which shall not be less than Rs. to 1 year and with fine which shall not be less than Rs. 1,00,000/- but which may extend to Rs. 5,00,000/-. 1,00,000/- but which may extend to Rs. 5,00,000/-.

• Where a valuer has been convicted as above, he shall be Where a valuer has been convicted as above, he shall be liable toliable to– refund the remuneration received by him to the company; andrefund the remuneration received by him to the company; and– pay for damages to the company or to any other person for loss pay for damages to the company or to any other person for loss

arising out of incorrect or misleading statements of particulars arising out of incorrect or misleading statements of particulars made in his report.made in his report.

Removal, Appeal and Removal, Appeal and restoration of names of restoration of names of valuers from registervaluers from register• Removal:Removal: The name of a registered valuer can be removed from The name of a registered valuer can be removed from

the register by the Central Government if the government is the register by the Central Government if the government is satisfied –satisfied –

  • That his name has been entered in the register by error or on That his name has been entered in the register by error or on

account of misrepresentation or suppression of a material factaccount of misrepresentation or suppression of a material fact  • That he has been convicted of any offence and sentenced to a That he has been convicted of any offence and sentenced to a

term of imprisonment or has been guilty of misconduct in his term of imprisonment or has been guilty of misconduct in his professional capacity which, in the opinion of the Central professional capacity which, in the opinion of the Central Government or any authority, institution or agency, renders his Government or any authority, institution or agency, renders his name unfit to be kept in the register.name unfit to be kept in the register.

• That his performance is such that his name should not remain on That his performance is such that his name should not remain on the register of valuers, satisfied, after giving that person a the register of valuers, satisfied, after giving that person a reasonable opportunity of being heard and after such further reasonable opportunity of being heard and after such further inquiry, if any, as it thinks fit to make.inquiry, if any, as it thinks fit to make.

Removal, Appeal and Removal, Appeal and restoration of names of restoration of names of valuers from registervaluers from registerContinue…..Continue…..• The Central Government or any authority, institution or agency The Central Government or any authority, institution or agency

may appoint one or more competent persons as enquiry officer(s) may appoint one or more competent persons as enquiry officer(s) for conducting an enquiry as referred above. The officer(s) for conducting an enquiry as referred above. The officer(s) conducting an enquiry shall have the same powers as are vested conducting an enquiry shall have the same powers as are vested in a Civil Court under the Code of Civil Procedure, 1908 while in a Civil Court under the Code of Civil Procedure, 1908 while make an enquiry and he may also call upon such experts from the make an enquiry and he may also call upon such experts from the field of law, economics, business, finance, accountancy, field of law, economics, business, finance, accountancy, international trade, management, technology or such other international trade, management, technology or such other discipline as he deems necessary to assist him in conducting the discipline as he deems necessary to assist him in conducting the enquiry.enquiry.

• Appeal:Appeal: A registered valuer aggrieved by an order passed for A registered valuer aggrieved by an order passed for removal of name may prefer an appeal in accordance with the removal of name may prefer an appeal in accordance with the procedure laid down in the respective Acts, regulations or bye-procedure laid down in the respective Acts, regulations or bye-laws governing the respective professional. An appeal against the laws governing the respective professional. An appeal against the order of the Central Government shall be preferred to the order of the Central Government shall be preferred to the Tribunal.Tribunal.

  • RestorationRestoration:: The name can be restored on sufficient cause being The name can be restored on sufficient cause being

shown to the satisfaction of the Central Government.shown to the satisfaction of the Central Government.

Furnishing of Information in Furnishing of Information in certain casescertain cases

Where any person who is registered as a Where any person who is registered as a valuer under section 247 or who has made valuer under section 247 or who has made an application for registration as a valuer an application for registration as a valuer under that section is, at any time thereafterunder that section is, at any time thereafter•(a) sentenced to a term of imprisonment (a) sentenced to a term of imprisonment for any offence; for any offence;

or or •(b) found guilty of misconduct in his (b) found guilty of misconduct in his professional capacity by any association or professional capacity by any association or institute or other body of which he is a institute or other body of which he is a member or with which he is registered; member or with which he is registered;

Furnishing of Information in Furnishing of Information in certain casescertain casesContinue…Continue…shall immediately after such conviction or finding, intimate the shall immediately after such conviction or finding, intimate the particulars thereof to the CG, institution or agency with which particulars thereof to the CG, institution or agency with which he is registered as a valuer and cease to act as valuer unless he is registered as a valuer and cease to act as valuer unless permitted by the CG, institute or agency with which he is permitted by the CG, institute or agency with which he is registered as a valuer unless the order imposing registered as a valuer unless the order imposing penalty/sentence at rule 17.3 (a) and (b) has been stayed by penalty/sentence at rule 17.3 (a) and (b) has been stayed by competent authority. competent authority.

Provided that in case valuer found guilty of professional Provided that in case valuer found guilty of professional misconduct or otherwise by the Institute which he is a member misconduct or otherwise by the Institute which he is a member or by NFRA or where the SEBI removed the registration of the or by NFRA or where the SEBI removed the registration of the merchant banker, such valuer shall cease to be the valuer merchant banker, such valuer shall cease to be the valuer automatically and their name shall be removed from the automatically and their name shall be removed from the register of valuer unless such order has been stayed by the register of valuer unless such order has been stayed by the Competent Authority.Competent Authority. Provided further that any ongoing assignment of such valuer, Provided further that any ongoing assignment of such valuer, who has ceased to be a valuer, shall be assigned to other who has ceased to be a valuer, shall be assigned to other valuer from the panel maintained by CG or any authority or valuer from the panel maintained by CG or any authority or institution to complete the assignment, if no stay is granted on institution to complete the assignment, if no stay is granted on such appeal, if any. such appeal, if any.

Impact of Recognition of Impact of Recognition of Registered Valuer as ProfessionalRegistered Valuer as Professional• The concept of a registered valuer is likely to have a big The concept of a registered valuer is likely to have a big

impact on Industry, professionals, shareholders and impact on Industry, professionals, shareholders and government.government.

• The increase in requirements for valuation will lead to a The increase in requirements for valuation will lead to a substantial increase in professional opportunities for CA’s, substantial increase in professional opportunities for CA’s, CS’sCS’s and CWA’s..  and CWA’s.. 

• Fine for misleading and incorrect information and Fine for misleading and incorrect information and imprisonment for intention to defraud a company or its imprisonment for intention to defraud a company or its members will ensure that valuation reports disclose a true, members will ensure that valuation reports disclose a true, fair and complete view and that valuation procedures are fair and complete view and that valuation procedures are more objective. more objective. 

• Stakeholder confidence would be boosted with the increased Stakeholder confidence would be boosted with the increased transparency and fairness in the valuation system. transparency and fairness in the valuation system. 

• Government revenues may improve as loopholes in Government revenues may improve as loopholes in valuations may be plugged.valuations may be plugged.

Registered Valuer (Directory)Registered Valuer (Directory)

For the purposes of sub-section (1) of For the purposes of sub-section (1) of section 247, the Central Government or any section 247, the Central Government or any authority, institution or agency, as may be authority, institution or agency, as may be notified by the Central Government, shall notified by the Central Government, shall maintain a register to be called as the maintain a register to be called as the Register of Valuers in which there shall be Register of Valuers in which there shall be registered the names, address and other registered the names, address and other details of the persons registered as valuers details of the persons registered as valuers in pursuance of section 247.in pursuance of section 247.

ConclusionConclusion

With the Introduction of Concept of Registered With the Introduction of Concept of Registered Valuer, there is huge scope for we professionals Valuer, there is huge scope for we professionals who are having such a depth knowledge in the who are having such a depth knowledge in the proven area and have much capabilities to proven area and have much capabilities to accomplishment the task in a better way. accomplishment the task in a better way.

Since the concept is very new to us, we hope that Since the concept is very new to us, we hope that our respected seniors must get themselves our respected seniors must get themselves register as Registered Valuer to lead and to pave register as Registered Valuer to lead and to pave the way and will be a guiding force for our future the way and will be a guiding force for our future so that we can also get ourselves register in this so that we can also get ourselves register in this profession once we become eligible for the profession once we become eligible for the Registration. Registration.

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