India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.1064CHAPTER IV OF HIGH COURT JUDGES (SALARIES &CONDITIONS OF SERVICE) ACT, 1954Travelling allowances to a Judge.22. Every Judge shall receive such reasonable allowances to reimburse him for expensesincurred in travelling on duty within the territory of India and shall be afforded suchreasonable 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 officialresidence in accordance with such rules as may, from time to time, be made in thisbehalf.(2) Where a Judge does not avail himself of the use of an official residence, he may bepaid every month an allowance of ten thousand rupees.Conveyance facilities.22B. Every Judge shall be entitled to a staff car and two hundred litres of fuel everymonth 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 beentitled to a sumptuary allowance of three thousand rupees per month and twothousand 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 hisfamily,shall not be included in the computation of his income chargeable under the head “Salaries”under section 15 of the Income-tax Act, 1961.“Public servant”.SECTION 21 OF INDIAN PENAL CODE, 186021. The words “public servant” denote a person falling under any of the descriptionshereinafter following, namely :—** ** **Second - Every Commissioned Officer in the Military, Naval or Air Forces of India;Third - Every Judge including any person empowered by law to discharge, whether byhimself or as a member of any body of persons, any adjudicatory functions;Fourth - Every officer of a Court of Justice (including a liquidator, receiver or Commissioner)whose duty it is, as such officer, to investigate or report on any matter of law or fact,or to make, authenticate, or keep any document, or to take charge or dispose of anyproperty, or to execute any judicial process, or to administer any oath, or to interpret, orto preserve order in the Court, and every person specially authorised by a Court of Justiceto perform any of such duties;