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TMI Blog1982 (4) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... unt received during the previous year relevant to this assessment year was Rs. 60,427 by way of pension under the aforesaid article. It was claimed before the ITO that this amount was exempt from tax in view of the specific provisions of clause (b) of section 18 of the United Nations (Privileges and Immunities) Act, 1947. The ITO, however, held that in the first place, the assessee was not an official of the United Nations and, secondly, the amount received by her was not in the nature of either salary or other emoluments, since there can be said to be no employer-employee relationship between the United Nations and the assessee and, in these circumstances, the assessee was not entitled to exemption from tax on the amount of Rs. 60,427 rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it can under no circumstances, include or cover a payment made by the United Nations to any other person even if the other person happens to be a widow or member of the family of an official of the United Nations. Summing up, Jauhari submitted to us that the assessee was not entitled to exemption from tax on the amount of Rs. 60,427 received from the United Nations Joint Staff Pension Fund. 5. On the other hand, the assessee's learned counsel, Shri Gulati, took us through the provisions of articles 29 and 35 of the United Nations Staff Pension Fund Regulations in order to show that the retirement benefits were available to the employee only, who was also entitled to have the benefit commuted and the widow's benefit was payable by the Unit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficial, was exempt from tax, why there would be a different treatment for the pension received for the services rendered by an official of the United Nations by the official's widow, who is the assessee under consideration before us. Summing up, Gulati vehemently argued before us that the pension of Rs. 60,427 received from the United Nations was not liable to tax and the AAC rightly came to the conclusion that this was exempt from tax. 6. We have carefully considered the rival submissions. At the outset, it will be necessary to point out that in both the cases, i.e., Dr. P.L. Narula decided by the Delhi Bench of the Appellate Tribunal and K. Ramaiah decided by the Karnataka High Court, the claim of exemption was in respect of a payment m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be said that the payment was to her husband, who was an official of the United Nations and not to her. Clause (b) of section 18 of the United Nations (Privileges and Immunities) Act, 1947, under which the exemption under consideration here was claimed, is as follows : "18. Officials of the United Nations shall,--- (a) (b) be exempt from taxation on the salaries and emoluments paid to them by the United Nations." A plain reading of this provision shows that the exemption from tax is on the salaries and emoluments paid by the United Nations to its officials. No statutory fiction has been pointed out to us by which even though the payment under consideration here was made to the assessee, who was the widow of a deceased official of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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