A Valuer's Journey Through Case Laws

The late Dr. Namawati encouraged me to read one case law every day. In the beginning, understanding even a single judgment took months. After the first reading, I could barely identify the core facts or the important extracts. It often required three or four careful readings before the meaning became clear. But slowly, I feel I learned that art.

Initially, I read only valuation-related judgments. Later, I began exploring case laws across various subjects. The language, reasoning, and wisdom embedded in judicial decisions have a beauty of their own. The depth of analysis by judges, and the way lawyers from both sides reorient their arguments, offers a true “two sides of the coin” perspective.

Just as no two properties are ever identical, even two case laws on similar issues reveal different shades and nuances.

Land Acquisition and Wealth Tax cases stand apart because value determination lies at the heart of the dispute and cannot be avoided.

In this compilation, I have made an effort to explain each case as I understood it—based on my limited experience and knowledge. The examples provided are only for illustration. The percentage ranges mentioned are for broad guidance and should never be quoted mechanically without understanding the specific context and the judicial reasoning behind them.

Case laws and their analysis are intended to guide valuers in studying situations, examining instances, and selecting the appropriate methods. A valuer should never apply rules or numerical ranges blindly or arbitrarily.