https://www.taxtmi.com/caselaws?id=13947 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. en-us Thu, 06 Sep 2001 00:00:00 +0530 Mon, 06 Jul 2009 12:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13947 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. Case-Laws Income Tax Thu, 06 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13947