VOLUME I - CONTENT

1.

Basic Principles of Valuation

2.

Valuation of land

3.

Valuation of Buildings

4.

Procedure of Valuation by Land & Building Methods

5.

Procedure of Valuation for Bank purposes

A. Procedure of Valuation of Properties created as Equitable Mortgage to
Banks
B. Valuation of Bank Premises
C. Responsibility of Valuers while issuing Fitness Certificates to Bank's
Currency Cash Chest and Strong Room

6.

Procedure of Valuation of Building Constructed/Purchased by availing loan from

LIC - Housing Finance Ltd.

7.

Fixing the price for the purpose of selling/ Buying - Factors affecting the value

8.

Procedure to Fix the Price for Middle Floor of a Residential Building

9.

Valuation of Flats for various purposes

A. Value in Stages
B. Security to Banks
C. Cost of Construction
D. Procedure of preparing Estimate

10.

Valuation for Taxation

A. Estimating the cost of construction under Income Tax Act
B. Procedure Suggested when the cost is determined by adopting plinth area
rate method of valuation
C. Economy in construction and its impact on income Tax Valuation
D. A Details analysis about the valuation by adopting C.P.W.D.Rates
E. Valuation Cell
F. Rebate for self supervision

G. Suggestions
H. Cost of construction - the drawbacks with the existing systems of Valuation
and need for a stasdard procedure
I. Plant & Machinery - cost of construction
J. Few court Judgements related to valuation
K. Questions & Answers
L. Cost of construction - Questions & Opinions
11.

Capital Gains as per Finance Act 1992 - How to assesthe value as on 1.4.1981?

12.

Valuation by Profit Method - Valuation of a Cinema Theatre with case study

13.

How to determine a fair Rent?

14.

Procedure of Assessment of rent for Private Building which are let out to Central
Government Departments

15.

Want to Buy a Property?

16.

Certification for other purposes

17.

Questions & Opinions

18.

Where the Services of a Valuer are required?

19.

Technical Data
A. Methods of Measure of Plinth area
B. CPWD Plinth Area Rates as on 1.1.92 with specifications
C. CPWD Plinth Area Rates as on 1.10.76
D. Plinth Area Rates for Tamil Nadu
E. Statistics for a Normal Residential Buildings
F. Breakup Weightages
G. Service Life of Certain Buildings

20.

Valuation Formats
A. Formats suggested by this Author
B. Formats prescribed by the Banks
C. General Formats on Valuation

D. Valuation Formats for Insurance Companies

E. Format prescribed by C.B.D.T
21.

Prescribed Formats to be used for Empanelment

22.

Procedure to abbly for Membership

A. Registered Valuers for CBDT
B. Member in the Insutitution of valuers
C. Surveyor & Loss Assessors
D. Member in the Indian Council of Arbitration
E. Enlistment in the Directory of IDBI, IFCI, ICICI

23.

Addresses of other Insutitutions

24.

Bibiliography

VOLUME II - CONTENT

1.

Capital Gains
A. Fair Market Value for Capital Gains
B. Valuation of a Property as on 1.4.1981
C. Questions & Opinions

2.

Cost of Construction under Income Tax Act

A. Cost of Construction of a Residential Building
B. Cost of Construction of a Nursing Home-Registered Valuer's report and his
objection statements
C. Vagaries of Valuation regarding cost of Construction
D. Questions & Opinions

3.

Valuation for Wealth Tax

4.

Valuation for Gift Tax

5.

Purchase of Immovable Property by Central Government under chapter XX-c of

Income Tax Act and Procedure of Valuation in determining the value of the property
under transfer

6.

Role of Registered Valuer

7.

Few Case laws connected with Valuation

8.

Valuation by Composite Rate Method

9.

Valuation of Flats
A. Procedure of Valuation of a Residential Flat
B. Format for Valuation of flat
C. Questions & Opinions

10. Valuation for Bank Purpose

A. Valuation of a typical property
B. Valuation of Vacant site- A model Report
C. Valuation for the purpose of purchasing
D. Valuation of a residential bungalow
E. Questions & Opinions

11.

Valuation for the purpose of partition

12.

Valuation of a resorts site in a hill station

13.

Estimation of present worth of a resorts complex

14.

Practical Problems

15.

Questions & Opinions

16.

Whether a valuer can give different reports for different values for the same property
on the same day?

17.

Defending the valuation

18.

Valuation of industrial assets - parameters

19.

Valuation of an 'A' Frame

20.

Land measurement units in different parts of the country

21.

Fair market value of vacant land and encumbered land

22.

How to estimate the probable value at the end of the 60th year? - A Case study

23.

Can there be a zero value for any property?

24.

Can't a Valuer practise as an advocate?

25.

Assessment of loss - Basic principles in Insurance Survey

26.

Assessment of loss - A Case Study

27.

Survey report ; Motor Insurance - Essential Loss control Measures

28.

Relevant extracts published in leading dailies and journals

29.

Valuation formats
A. Canfin Homes
B. Catholic Syrian Bank
C. Indian Oil Corporation
D. Port Trust of india
E. Tamilnadu Industrial Investment Corporation
F. Valuation of Vehicle

30.

Technical Data
A. Plinth area rates for buildings in Tamilnadu
B. Plinth area rates for godowns in Tamilnadu
C. Cost inflation index for financial years released by Government of India
D. Revised proforma for calculating Building cost Index - Prescribed by CPWD

31.

Procedure to become
A. Professional Engineer & Chartered Engineer in the institution of Engineers
(India)
B. Panel Engineer to issue structural soundness certificates to public buildings
in Tamilnadu

32.

Practical Valuation Volume I - Review & Feedback

VOLUME III - CONTENT

1.

Few Theoretical Problems for Engineering Students

2.

Valuation for Banks - Ten points to be remembered by a Panel Valuer

3.

Valuation for Banks - Ten points to be remembered by a Banker while accepting any
property as collateral Security

4.

RBI Guidelines on Valuation

5.

Valuation for Collateral Security - Referring the legal opinion is a must or not?

6.

Valuation for the Banks - Reports issued by the Valuers engaged by the borrower,
second opinion by the expert Panel valuer and the lessons to be learnt from the
mistakes

7.

Whether a pannel Valuer can certify the value arrived by Rent Capitalisation Method
as the fair market value for Bank purposes?

8.

How to calculate the plinth area and carpet area for the premises occupied by the
Bank?

9.

Cost of Construction

10.

Three Star Hotel - Cost of construction by Accounting methods

11.

Cost of construction - Report of the Valuation Cell, objection report of the Registered
Valuer and the order passed by the Commissioner of Income Tax(Appeals)

12.

Comparison between cost of construction for Income Tax and market value for Banks.

13.

Valuation of a Marriage Hall - A case study

14.

Valuation of a Going concern - A case study

15.

Practical Problems on leasehold properties

16.

Certain errors in valuation reports

17.

Certifying the value on the higher side or lower side?

18.

Valuation by Comparative sale methods

19.

Questions & Opinions

20.

Valuation of Plant & Machinery

21.

Valuation Formats
A. Nedungadi Bank
B. Federal Bank
C. Vijaya Bank
D. Central Bank of India

22.
.

Application form empanelment

A. Corporation Bank
B. Karnataka Bank
C. State Bank of Travancore

23.

Technical Data
A. Plinth area rates prescribed by chief Engineer, PWD, Tamilnadu
B. Cost inflation index for financial years

24.

"Practical Valuation Volume II" - Feed Back Index

VOLUME IV - CONTENTS
1.

Valuation of Residential Building for settlement

2.

How to calculate the Depreciation for different portions of a building constructed

indifferent periods - a case study

3.

Valuation of a Commercial Building

4.

Market Value of a portion of a Storeyed Building

5.

Valuation for Bank purposes - Market value and Cost

6.

Valuation for Compromise

7.

Valuation of Lands with Mineral Deposits for Bank purposes

8.

Report on Cost of construction of a Lodge Building - A case study

9.

Cost of Construction of a Marriage Hall

10.

Objection remarks on the Valuation Report issued by the Valuation Cell

11.

15 Percent

12.

Ground Rent

13.

Quiz in Valuation

14.

Basic Principles in Valuation of Machinery

15.

Indices

16.

Chartered Engineer's Certificate

17.

Questions & Opinions

18.

Index

VOLUME V - CONTENTS

1.

Value Varies with purpose

2.

Varies purpose of valuation required for Banks

3.

Why there is no uniformity among the Banks with regard to valuation?

4.

Embarassing moments of a Panel Valuer

5.

Stock Valuation for Banks

6.

Valuation of Stocks in a Steel Rolling Mill - A case study

7.

Guideline Value and Market Value

8.

Valuation of Leasehold Properties

9.

Valuation by Rent Capitalisation Method

10.

Present Value of a Cinema Theatre - A case study

11.

Few lllustrations in Valuation

12.

Cost of Construction - Questions & Opinions

13.

Cost of Construction - Method is not the main criteria

14.

Fair Market Value of a property as on 1.4.1981 - A model Report

15.

How to become a successful valuer?

16.

Questions & Opinions

17.

valuation of a Property in a Hill Station for the purpose of Buying - A case Study

18.

Glossary

19.

Relevant extracts published in News papers

20.

Feedback from the Readers

21.

Index

VOLUME VI - CONTENTS

1.

Valuation by Registered Valuers on Taxation - An Introduction

2.

Format for Cost of Construction

3.

Cost of Construction by Accounting Method

4.

Valuation of site for Petrol Bunk - A Model Report

5.

Forged or fake documents - whether the valuer is held responsible?

6.

Whether valuers are coming under the purview of Consumer Act?

7.

Court judgments related to Valuation on Taxation

8.

Whether a valuer can issue different valuation reports for the same property on a
same date?

9.

Property under auction - Fixing a fair price for buying

10.

The securitisation and reconstruction of Financial assets and enforcement of security

interest ordnance 2002

11.

Valuation of Aquaculture lands

12.

Questions & Opinions

13.

Index

VOLUME VII - CONTENTS

1.

Valuation and Purposes

2.

Valuation for the purpose of Primary and Collateral Securities

3.

Valuation of unsold plots in a residential layout

4.

Clarification on Practical problems in Valuation

5.

Valuation of a weigh bridge on a National Highway

6.

Valuation of a building used for residential and Commercial activities - A case study

7.

Valuation of Wind Mills - A case study

8.

Report on valuation of Properties for the purpose of partition - A case study

9.

Auction by Debt Recovery Tribunal

10.

Valuation of security - A Banker's perspective

11.

What a panel valuer expects from his Bank?

12.

Certain Banking terms a panel valuer must know

13.

Cost of Construction of a Residential Bungalow - A case study

14.

Section 50C of Income Tax Act 1961

15.

Post graduate diploma in valuation - Model question papers - Solution to some

of the Problems

16.

A few tips if you want to be a successful valuer

17.

Court Judgements

18.

Questions & Opinions

19.

Plinth area rates in Tamilnadu

20.

Index

VOLUME VIII - CONTENTS

1.

Cost of construction of a Hospital

2.

Valuation for liquidation

3.

Section 80 IB (10) of Income tax act

4.

Fixation of reasonable rent

5.

Whether a director of a firm can practise as a registered valuer?

6.

Project report approval

7.

A few aspects in valuation of properties related to banks

8.

Valuation for financial institutions

9.

Valuation - report writing

10.

Techno - Legal aspects involved in Housing Finance

11.

Some of the lessons to be learnt

12.

A practical doubt in valuation

13.

Problems faced by a panel valuer

14.

Valuation for capital gains

15.

Cost inflation index 1981 - 82 to 2008 - 09

16.

Supreme court judgement

17.

Questions & Opinions

18.

CPWD Plinth area rates as on 1.10.2007

19.

Plinth area rates 2006 - 07 to 2008 - 2009

20.

Index

VOLUME IX - CONTENTS

1.

Basic definitions of a flat

2.

2.1.

Super builtup area, FSI, UDS calculations - excercises

2.2.

How to ascertain the super built up area of any flat for the purpose of counter
checking?

3.

3.1.

A few facts a buyer of a flat must know

3.2.

Issues and concerns

4.

Methods of valuation of a flat

5.

Valuation of a flat by land and building method

6.

Rental valuation of a flat

7.

Valuation by composite rate method

8.

Various purposes of valuation

9.

Joint venture development

10.

Valuation of flats for banks

10.1.

Flat under construction

10.2.

Loan to new flats - 10 points to be remembered

10.3.

Flat for the purpose of collateral security

10.4.

10 Points to be remembered by a panel valuer

10.5.

Practical problems - lessons to be learnt

10.6.

Questions & Opinions on bank valuation

10.7.

Whether a valuer is responsible for the forged documents?

11.

Deviations in approved drawing and non FSI area

12.

Stage value of a flat - procedure

13.

Valuation of flat under construction - a model report

14.

Valuation for the proposed purchase of an existing flat - a model report

15.

Valuation of a project report for banks - a model report

16.

Valuation for project finance for banks - a model report

17.

Valuation of unsold flats for bank purpose - procedure

18.

Valuation of a housing board flat as security - a case study

19.

Valuation of a flat for cost of construction - a model report

20.

Valuation of a flat for capital gains - a model report

21.

Valuation for Visa - a model report

22.

Valuation for insurance - procedure

23.

Valuation for fixation of fair rent - a model report

24.

Valuation of commercial complex - a model report

25.

Questions & Opinions

26.

Court judgement on car parking

27.

DOCUMENTATION
27.01. Development cum sale agreement
27.02. General power of attorney
27.03. Drawing approval letters
27.04. Legal opinion
27.05. Flat allotment letter
27.06. Sale agreement for UDS of land
27.07. Construction agreement
27.08. Sale deed for UDS of land
27.09. Letter of handing over & No due certificate
27.10. Bye - Laws of flat welfare association
27.11.Tamilnadu Apartment Ownership Act 1994

VOLUME X - CONTENTS
1.

Basic Principles involved in lease

2.

Lease deed

3.

Priniciples involved in leasehold property

4.

Study of valuation tables with examples

5.

Annual Sinking Fund & Premium

6.

Procedure of valuation of leasehold property

7.

True or False

8.

Worked examples in leasehold property

9.

The Transfer of Property Act

10.

Valuation Tables - T1, T2, T3, T4, T5

Table 1

Amount (A)

Table 2

Amount of Re.1 per annum

(APA)

Table 3

Annual Sinking Fund (ASF)

Table 4A

Present value of Re.1 per annum

at Years Purchase (Y.P.)
- Single rate

Table 4B

Present value of Re.1 per annum

at Years Purchase (Y.P.)
- Dual rate

Table 5

Present value (PV)

VOLUME XI - CONTENTS
COURT JUDGEMENTS RELATED TO VALUATION OF IMMOVABLE PROPERTIES

1.

Introduction

2.

Judgements related to valuation of immovable properties

3.

Liability against a professional arises only when he is an active participant in

a plan to defraud the bank - Case of K. Narayana Rao Vs CBI (2012) 9 SCC 512

4.

A panel valuer has no role for the genuineness of the title deeds - A few judgements

5.

Judgements related to registration procedure of Registered valuers

6.

Judgements related to Role of valuers in Direct tax

7.

A. Judgements related to Cost of construction for income tax

B. When books of accounts are properly maintained, reference is not valid.
C. State PWD rates are preferred

8.

A. Statuatory valuation for capital gains

B. Cost inflation Index
C. Section 50 C

9.

Valuation report of registered valuers

10.

Case laws - Part I to Part IV

GUIDELINES ON VALUATION FOR BANKS - CONTENTS

1.

Certain guidelines to banks with regards to empanelment of valuers

2.

Certain basic principles of valuation

3.

Various purposes of valuation required for bank

4.

Procedure of valuation of building under construction

5.

Procedure of valuation of a ready built house

6.

Procedure of valuation of flats for different purposes

7.

Procedure of valuation of properties offered as collateral security to bank

8.

10 points to be remembered by a panel valuer while doing valuation for collateral security

9.

10 points to be remembered by the bankers while doing valuation for collateral security

10.

Model letter to be issued by the bank while directing its panel valuer to carryout the
valuation on behalf of the bank

11.

Procedure to determine the fair rent for the private buildings proposed to be occupied by
the banks

12.

Procedure to determine the ground rent

13.

Cash chest, Strong room for banks - specifications & vertificates

14.

How to calculate the plinth area and carpet area for the premises occupied by the bank

15.

Questions & Opinions related to bank valuation

16.

Glossarys

FIXATION OF FAIR RENT - CONTENTS

1.

Procedure to determine the fair rent

2.

Case studies, Court judgements and Questions & Opinions

3.

Fair rent for a residential building - A model report

4.

Fair rent for a residential building used for residential & non - residential purpose
- A model report

5.

Fair rent for the bank premises - Different portions constructed in different periods and
used for two different purposes - A model report

6.

Fair rent for the first floor of the building used as a computer centre

7.

Fair rent for a portion of the commercial complex used as a godown

8.

Fair rent for an individual shop used as a canteen

9.

Fair rent for a flat in an apartment building used as residence

10.

Questions & Opoinions

11.

Procedure of estimating the rent for private buildings which are let out to
Central Government Departments

12.

Technical Data
1.

Plinth area rates prescribed by the Chief Engineer, PWD, Tamilnadu

2.

Depreciation by Linear method - Tables

VALUATION ON TAXATION - CONTENTS

1.

Valuation by Registered valuers on Taxation an introduction & Format of valuation

2.

Valuation for Taxation

3.

Cost of construction under Income tax act

4.

Cost of construction by accounting method

5.

Cost of construction of a Marriage hall

6.

Objection remarks on the valuation report issued by the valuation cell

7.

Cost of construction of a Lodge building

8.

Cost of construction - report of valuation cell, objection report of the registered valuer and
the order passed by the commissioner of income tax (appeals)

9.

Cost on construction - Method is not the main criteria

10.

Cost of construction - Questions & Opoinions

11.

Capital gains

12.

Capital gains as per Finance act 1992 - How to assess the value as on 01.04.1981?

13.

Fair market value of a property as an 01.04.1981 - A model report

14.

Valuation for Wealth Tax

15.

Section 50 C of Income tax act 1961

16.

Court judgement related to valuation on taxation