Abstract - HIGH COURT JUDGES (SALARIES & CONDITIONS OF SERVICE) ACT, 1954 - Income-tax Act, 1961

CHAPTER IV OF HIGH COURT JUDGES (SALARIES CONDITIONS OF SERVICE) ACT, 1954 Travelling allowances to a Judge. 22. Every Judge shall receive such reasonable allowances to reimburse him for expenses incurred in travelling on duty within the territory of India and shall be afforded such reasonable facilities in connection with travelling as may, from time to time, be prescribed. Facility of rent-free houses. 22A. (1) Every Judge shall be entitled without payment of rent to the use of an official residence in accordance with such rules as may, from time to time, be made in this behalf. (2) Where a Judge does not avail himself of the use of an official residence, he may be paid every month an allowance equivalent to an amount of thirty per cent of the salary. Conveyance facilities. 22B. Every Judge shall be entitled to a staff car and two hundred litres of fuel every month or the actual consumption of fuel per month, whichever is less. Sumptuary allowance. 22C. The Chief Justice and each of the other Judges of every High Court shall be entitled to a sumptuary allowance of fifteen thousand rupees per month and twelve thousand rupees per month respectively. Exemption from liability to pay income-tax on certain perquisites received by a Judge. 22D. Notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961),- (a) the value of rent-free official residence provided to a Judge under sub-section (1) of section 22A or the allowance paid to him under sub-section (2) of that section; (b) the value of the conveyance facilities provided to a Judge under section 22B; (c) the sumptuary allowance provided to a Judge under section 22C; (d) the value of leave travel concession provided to a Judge and members of his family, shall not be included in the computation of his income chargeable under the head Salaries under section 15 of the Income-tax Act, 1961.