Commutation of pension exemption affirmed for judges, with commuted portion excluded from taxable income under income tax law. Judges of the Supreme Court and High Courts are governed by their respective Conditions of Service Acts which apply the Civil Pension (Commutation) Rules with necessary modifications; under rule 3 those Rules permit commutation of up to one half of pension as a lump sum, and commutation paid to Judges under those Rules is exempt from inclusion in total income under section 10(10A)(i) of the Income tax Act.