9911796707
TMI Blog1992 (4) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... 984 was issued by the Punjab Government stating therein the terms of appointment. The aforesaid Notification was modified subsequently on 4-7-1986, 2-7-1987 and again on 27-1-1988. It is not disputed between the parties that the salary and other benefits to which the assessee was entitled were the same as admissible to a sitting Judge of the High Court. 3. In the course of assessment proceedings, the assessee claimed house rent allowance amounting to Rs. 36,000 as exempt. This was done by referring to the relevant provisions of the Legislation pertaining to the Salaries and Service Conditions of High Court Judges. The attention of the Assessing Officer was also invited to Article 22 of the Constitution of India, section 9 of the National ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ab and Haryana High Court in the case of CIT v. Saroop Krishan [1985] 153 ITR 1 for the proposition that the assessee in the present case is to be deemed to be a serving Judge and entitled to the benefits of that office. 6. The learned D.R., on the other hand, supported the orders passed by the lower authorities and the subsequent arguments advanced by him were a reiteration of the reasons recorded by the lower authorities in rejecting the claim. 7. We have examined the rival submissions and have also perused the relevant provisions of the respective enactments to which our attention was invited by the parties during the course of hearing. At the outset, it would be necessary to reproduce relevant extracts from the various orders/Notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time. The other terms and conditions as contained in the said order dated 13-8-84 shall remain the same.... " Notification dated 2-7-1987 : " The President of India is pleased to modify the order dated 11-9-1984 issued vide Punjab Government endorsement No. 6071-3HI-84/18658 dated 13-9-84 to the extent that the Chairman, Advisory Board of NSA and COFEPOSA (Shri S.R. Sodhi) appointed vide Notification No. 5089-3HI84/16463, dated 14-8-1984 will be entitled to draw the revised salary of Rs. 8,000 (Rupees eight thousands only) per mensem minus pension (including commuted value of pension and pension equivalent of gratuity, if any) with effect from the 1st April, 1986 as admissible to a sitting Judge of the Punjab and Haryana High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sory Board under the National Security Act is as under : " (4) No law providing for preventive detention shall authorise the detention of a person for a longer period than three months unless--- (a) an Advisory Board consisting of persons who are, or have been, or are qualified to be appointed as, Judges of a High Court. " 10. Section 9-A of the National Security Act, 1980 is on the following lines : " Constitution of Advisory Boards--- (1) The Central Government and each State Government shall, whenever necessary, constitute one or more Advisory Boards for the purposes of this Act. (2) Every such Board shall consist of three persons who are, or have been, or are qualified to be appointed as, Judges of a High Court, and such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court Judge is entitled and that being the non-taxability of the house rent allowance or the value of rent-free official accommodation vis-a-vis section 22D of the High Court Judges (Conditions of Service) Act, 1954 as modified from time to time. 13. The CIT(A) has referred to the definition of a Judge as given in section 2(1)(g) of the said Act to conclude that the assessee in his capacity as the Chairman of the Advisory Board is not covered by the said definition. This view according to us is not correct since the definition which goes as follows draws no distinction between a sitting Judge or a retired Judge : " 'Judge' means a Judge of a High Court and includes the Chief Justice and acting Chief Justice, an additional Judge an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
