House rent allowance exemption for sitting High Court Judges does not extend to retired judges later appointed to another post.

The house rent allowance exemption under the High Court Judges (Conditions of Service) Act, 1954 applies only to a sitting High Court Judge. The statutory definition of "judge" in section 2(g) does not extend to a retired Chief Justice or retired Judge, and retirement ends the constitutional office. A later government appointment, including as Member of a Commission of Enquiry, does not revive that status or attract the exemption reserved for sitting judges. On that basis, the exemption claim was unsustainable and the revision under section 263 was upheld.

---

---

Issues: Whether a retired Chief Justice appointed as Member of a Commission of Enquiry could claim exemption from income-tax on house rent allowance on the footing that he should be treated as a sitting High Court judge for the purpose of the High Court Judges (Conditions of Service) Act, 1954.

Analysis: The statutory exemption from tax in relation to house rent allowance is conferred only by the High Court Judges (Conditions of Service) Act, 1954, and not by the Income-tax Act itself. The definition of "judge" in section 2(g) of the 1954 Act covers only a sitting Judge of a High Court and does not include a retired Chief Justice or retired Judge. On retirement, a Judge ceases to hold the constitutional office, and a later appointment by the Government to another post does not revive that status. A person appointed as Member of a Commission of Enquiry, even if earlier a Chief Justice, is therefore not entitled to the exemption available to sitting High Court Judges under section 22D.

Conclusion: The claim to exemption from income-tax on house rent allowance was not sustainable and the Commissioner's revision under section 263 was valid.

Ratio Decidendi: A retired High Court Judge does not fall within the statutory definition of "judge" for purposes of the exemption under section 22D of the High Court Judges (Conditions of Service) Act, 1954, and a subsequent government appointment to another post does not entitle such person to claim the tax exemption reserved for sitting High Court Judges.

---