UKHC010137242026 2026:UHC:6906 SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMS/2367/2026 Namrata Rawat …Petitioner Versus Principal Chief Commissioner Of Income Tax … Respondent Hon’ble Manoj Kumar Tiwari, J 1. Mr. Sagar Kothari, learned counsel for the petitioner. 2. Mr. Hari Mohan Bhatia, learned counsel for the respondents. 3. Petitioner has made application for registration as Valuer under Section 34 AB of Wealth Tax Act, 1957. Since no decision has been taken on petitioner’s application, therefore, he has filed this writ petition seeking a direction to the concerned Authority to expedite decision. 4. Learned counsel appearing for respondents submits that Wealth Tax Act, 1957 has been repealed and now there is a provision contained in Section 514 of Income Tax Act, 2025; he, however, submits that he has no objection if the Competent Authority be directed to take decision on petitioner’s application. 5. Having regard to the fact of the case, the writ petition is disposed of with a direction to the Competent Authority to consider petitioner’s application and take decision, as per law, within three months from the date of presentation of certified copy of this order. (Manoj Kumar Tiwari, J) 05.08.2026 Aswal NITI RAJ SINGH ASWAL Digitally signed by NITI RAJ SINGH ASWAL DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=eacc6757ee7881e933ff8934f07477005aa85f9802a3a08b08d1369512ea30f3, postalCode=263001, st=UTTARAKHAND, serialNumber=44EB54CBF00B7698CB6F10C2CE3D26F5C22DACF4F4610C1FE58A58531726FBB0, cn=NITI RAJ SINGH ASWAL Date: 2026.08.05 05:12:45 -07'00'