Abstract - SUPREME COURT JUDGES (SALARIES & CONDITIONS OF SERVICE) ACT, 1958 - Income-tax Act, 1961

CHAPTER IV OF SUPREME COURT JUDGES (SALARIES CONDITIONS OF SERVICE) ACT, 1958 Travelling allowance to a Judge. 22. A Judge shall receive such reasonable allowance 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. Facilities for rent-free houses and other conditions of service. 23. (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. (1A) 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 twenty-four per centum of the salary which shall be increased at the rate of- (a) twenty-seven per centum, when Dearness Allowance crosses twenty-five per centum; and (b) thirty per centum, when Dearness Allowance crosses fifty per centum (2) Every Judge and the members of his family shall be entitled to such facilities for medical treatment and for accommodation in hospitals as may, from time to time, be prescribed. (3) The conditions of service of a Judge for which no express provision has been made in this Act shall be as such as may be determined by rules made under this Act. (4) Sub-sections (1), (2) and (3) shall be deemed to have come into force on the 26th day of January, 1950 and sub-section (1A) shall be deemed to have come into force on the 9th day of May, 1986 and any rule made under any of the said sub-sections may be made so as to be retrospective to any date not earlier than the commencement of the respective sub-section. Conveyance facilities. 23A. 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. 23B. The Chief Justice and each of the other Judges shall be entitled to a sumptuary allowance of twenty thousand rupees per month and fifteen thousand rupees per month respectively. Medical facilities for retired Judges. 23C. Every retired Judge shall, with effect from the date on which the Supreme Court Judges (Conditions of Service) Amendment Act, 1976 (36 of 1976), receives the assent of the President, be entitled, for himself and his family, to the same facilities as respects medical treatment and on the same conditions as retired officer of the Central Civil Services, Class I and his family, are entitled under any rules and orders of the Central Government for the time being in force. Exemption from liability to pay income-tax on certain perquisites received by a Judge. 23D. 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 23 or the allowance paid to him under sub-section (1A) of that section; (b) the value of the conveyance facilities provided to a Judge under section 23A; (c) the sumptuary allowance provided to a Judge under section 23B; (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.