Court : Chennai
Reported in : AIR1994Mad252; (1994)IMLJ260
..... on 24th january, 1956 contain rule 2 which provides as follows : 'the conditions of service of a judge of a high court for which no express provision had been made in the high court judges (conditions of service) act, 1954, shall be and shall from the commencement of the constitution be, deemed to have been determined by the rules for the time being applicable to a member of the indian administrative service holding the rank of secretary to the government of the state in which the principal seat of the high court is situated :' 'provided that, in respect of facilities for medical treatment ..... we have already seen that the high court judges (conditions of service) act, 1954 has contemplated rules framed by the competent authority and rules in this behalf have been notified and are called 'the high court judges (conditions of service) rules, 1956' and are applied retrosepctively with effect from 26th january, 1950. ..... the all india services (medical attendance) rules, 1954 applied to the judges of the high courts before the amendment in the high court judges (conditions of service) rules in 1986, and which we are inclined to assume, will continue to apply for the reason that the rules framed under the tamil nadu payment of salaries act, 1951 for the medical attendance bills of the ministers and others, if applied to them, appear to deny what they must legitimately get in terms of the said rules. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1990P& H198; (1990)97PLR580
..... relevant parts of the provisions under which these allowances are claimed is absolutely necessary and these are :--high court judges rules, 1956 :'rule 2 : the conditions of service of a judge of a high court for which no express provision had been made in the high court judges (conditions of service) act, 1954, shall be, and shall from the commencement of the constitution be deemed to have been determined by the rules for the time being applicable to a member of the indian administrative service holding the rank of secretary to the government of the state in which the principal seat ..... the precise case of the petitioner is that in terms of rule 20-b of the all india services (leave) rules, 1955 read with rule 2 of the high court judges rules, 1956 framed under the 1954 act, his leave encashment or payment of cash equivalent of leave salary admissible to him is to include all the allowances which were paid to him during the last month of his service, i.e. ..... as against this, the stand of the respondents is that encashment of leave to the judges including the chief justice of a high court is allowed within the provisions of rule 20-b of the 1955 rules and as per this rule, the cash equivalent of leave salary payable to a judge only includes dearness allowance as payable on the date of his retirement and it has to be paid in one lump sum as one time settlement. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1994SC1377; 1994(1)BLJR307; [1994(68)FLR595]; JT1994(1)SC62; (1994)IILLJ509SC; 1994(1)SCALE69; (1994)2SCC240; [1994]1SCR83; 1994(3)SLJ181(SC); 1994(1)LC387(SC); (1994)1U
..... conditions of service in certain cases - the conditions of service of a judge of a high court for which no express provision has been made in the high court judges (conditions of service) act, 1954, shall be, and shall from the commencement of the constitution be deemed to have been, determined by the rules for the time being applicable to a member of the indian administrative service holding the rank of secretary to the government of the state in which the principal seat of the high court is situated:provided that, in the case of a judge of the high court of delhi (and a judge of the punjab & haryana... ..... judges of every high court shall be entitled to a sumptuary allowance of five hundred rupees per month and three hundred rupees per month respecively.the authorities, however, contend that leave encashment is governed by rule 20b of the all-india services (leave) rules, 1955, hereafter alluded to as 'the 1955 rules', read with rule 2 of the high court judges rules, 1956, hereafter referred to as 'the 1956 rules', and as such except dearness allowance no other allowance is includible in computing the said benefit of leave salary .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1987All108
..... the said rule applies mutatis mutandis to the statutory scheme pertaining to leave enacted in the high court judges (conditions of service) act, 1954 and on his retirement a high court judge becomes entitled to cash equivalent of his leave salary in respect of the period of earned leave to his credit on that date. ..... after noticing the provisions contained in sections 3, 4, 5, 5a, 6, 7, 8 and 9 appearing in chapter ii of high court judges (conditions of service) act, 1954 the supreme court pointed out that these provisions in the act dealt with leave which had to be asked for and taken during the tenure of working as a judge and observed thus :-- 'leave necessarily implies authorised absence from duty or employment (see webster's third new international dictionary). ..... of opinion that the petitioner is entitled to encash the entire unutilised leave up to the maximum period of 180 days, which on the date of his retirement, stands to his credit in the leave account, maintained under section 4(2) of the high court judges (conditions of service) act, 1954 and that the cash equivalent for the said period is to be worked out on the basis of full allowance. 16. ..... further in computing the amount of cash equivalent the provisions in sections 5, 5a, 6, 7, 8 and 9 of the high court judges (conditions of service) act, 1954, are irrelevant. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (1995)55ITD379(Hyd.)
..... land grabbing (prohibition) special court is reappointment of a retired high court judge and he is entitled for salary, allowances and perquisites for which a serving judge of the high court is entitled, the commissioner erred in holding that since he is not a sitting judge of the high court, he was not entitled to claim the exemption under section 22d of the high court judges (conditions of service) act, 1954.he submitted that one need not be only a sitting judge of the high court to claim that exemption, and when a retired judge of the high court was appointed as the chairman of the land grabbing (prohibition) special court constituted under the a. p. ..... , 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.considering the definition of the term judge under high court judges (conditions of service) act, 1954 also, the tribunal held that the said definition drew no distinction between a sitting judge and a retired judge, and as such the said definition cannot be a bar to the entitlement of the assessee to the benefit of exemption in respect of house rent allowance .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1989SC669; JT1988(3)SC499; 1988(2)SCALE370; (1988)4SCC121; [1988]Supp2SCR496; 1989(1)SLJ178(SC); 1988(2)LC761(SC); 1988(2)WLN344
..... xiv, delhi administration, new delhi giving direction as to the manner in which the basic pension of the supreme court judges and high court judges governed by the provisions of part iii of the first schedule to the high court/supreme court judges (conditions of service) act, 1954/1956 is to be determined, the relevant portion whereof reads:the ordinary pension admissible to high court/supreme court judges under para 2(a) of part-ill of the first schedule/schedule to the high court/supreme court judges (conditions of service) act, 1954/1958, respectively, may be revised with effect from 1.1.1986 as in the case of the employees of central government ..... of judges-(1) there shall be paid to the judges of each high court such salaries as may be determined by parliament by law and, until provision in that behalf is so made, such salaries as are specified in the second schedule. ..... under clause(1) every judge of a high court is thus entitled to such salaries as may be determined by parliament by law. ..... every judge(a) ***** *****(b) who is not a member of the indian civil service but has held any other pensionable civil post under the union or a state, shall, on his retirement, be paid a pension in accordance with the scale and provisions in part iii of the first schedule; it is unquestionable that while the salary of judges of the high court is charged on the consolidated fund of the state, the pension of such high court judges is charged on the consolidated fund of india.8. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2001SC1455; [2001(89)FLR834]; JT2001(4)SC1; 2001(2)SCALE548; (2001)4SCC31; [2001]2SCR567; 2001(2)SCT342(SC); 2001(1)LC770(SC); (2001)3UPLBEC2016
..... rule 15(a) provides that the conditions of service and other perquisites available to the chairman, vice-chairman of the central administrative tribunal shall be the same as admissible to a serving judge of the high court as contained in the high court judges (conditions of service) act, 1954, and the high court judges (travelling allowances) rules, 1956. ..... section 8 of the act provides that the salaries and allowances payable to, and other terms and conditions of service of members shall be such as may be prescribed. ..... the salary and allowances of the vice-chairman and member of the central administrative tribunal is determined under a set of rules, called, central administrative tribunal (salaries and allowances and conditions of service of chairman, vice-chairman and members) rules, 1985. ..... iyer that the pension received by a judge of the high court shall not be taken into account for determining his salary as a member of the human rights commission as the services of a judge of the high court by no stretch of imagination, even though pensionable, can at all be intended to be excluded for determining the salary which such member on retirement as a judge or chief justice of a high court is entitled to receive under rule 3(b) of the rules. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Chandigarh
Reported in : (1993)44ITD32(Chd.)
..... that being the situation, it would not be proper to deny to him an exemption to which a high 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 assessee has laid stress on the fact that he is entitled to the same salary and perquisites which are admissible to a sitting judge of the high court and that being the situation, it would not be proper to deny to him the benefit of exemption of house rent allowance and which is being allowed to sitting judges. ..... a reading of the aforesaid notifications makes it absolutely clear that the assessee in his capacity as the chairman of the advisory board is entitled to the same salary and allowances as admissible to a sitting judge of the punjab and haryana high court. ..... 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. ..... this was done by referring to the relevant provisions of the legislation pertaining to the salaries and service conditions of high court judges. ..... we need only refer in this connection to the order dated 2-7-1987 revising the salary from rs. ..... 5089-3hi-84/16463, dated 14-8-1984 will be entitled to draw the revised salary of rs. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2007(4)MPHT155
..... salary, allowances, pension and other perquisites payable to and other conditions of service of lokayukt (sic: up-lokayukt) shall be the same as admissible to a sitting judge of a high court as contained in the high court judges (conditions of service) act, 1954 ..... *** *** *** *** ***(4) the salary, allowances, pension and other perquisites payable to and other conditions of service of lokayukt shall be the same as admissible to a sitting judge of the supreme court as contained in the supreme court judges (conditions of service) act, 1958 (no. ..... employees who may be appointed under sub-section (1), their salaries, allowances and other conditions of service and the administrative powers of the lokayukt and up-lokayukt shall be such as may be prescribed, after consultation with the lokayukt(3) without prejudice to the provisions of sub-section (1), the lokayukt or an up-lokayukt may for the purpose of conducting enquiries under this act, utilize the services of:(i) divisional vigilance committee constituted under section 13-a; (ii) any officer ..... intent behind the enactment is to see that the public servants covered by the sweep of the act should be answerable for their actions as such to the lokayukt who is to be a judge or a retired chief justice of the high court and in appropriate cases to the up-lokayukt who is a district judge of grade 1 as recommended by the chief justice of the high court, so that these statutory authorities can work as real ombudsmen for ensuring that people's faith .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1986)81ITD181(Kol.)
..... 500.further reference has been made by him to section 22d of the high court judges (conditions of service) act, 1954 and section 23d of the supreme court judges (conditions of service) act, 1958 which read as under : exemptionfrom liability to pay income-tax on certain perquisites or allowance received by a judge. ..... the terms and conditions of service, namely, his tenure of appointment, salary, pension and other benefits have also been ..... the context of these observations alone, it should be taken that a high court judge has no employer but such observation should not be stretched too far to construe that he is an independent person like a sovereign and the salary received by him is not a salary. ..... anything contained in the income-tax act, 1961 (43 of 1961), the value of rent-free official residence provided to a judge under sub-section (1) of section 23 shall not be included in the computation of his income chargeable under the head 'salaries' under section 15 of the income-tax act, 1961.from these provisions, it is the learned departments representative argument, quite plain that income of the judge of the supreme court and the high courts is chargeable under the head 'salaries' under section 15. ..... , section 23d of the supreme court judges (conditions of service) act and section 22d of the high court judges (conditions of service) act make it abundantly clear that salary of a high court judge is his income chargeable under the head 'salaries' under section 15 of the income-tax act.10. .....
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