TaxTMI 
TaxTMI 
1998 (1) TMI 515
X X X X Extracts X X X X
X X X X Extracts X X X X
....R.K. Gupta. Presently, the Central Government does not have General Pool of residential accommodation in Jaipur and the State Government has been providing residential accommodation to the members of the Tribunal since establishment of its Bench at Jaipur in the year 1971. Since last two years or so, the situation is changed in the matter. 2. This petition has been filed by the Rajasthan Tax Consultants Association. All India Federation of Tax Practitioner and M.C. Gookhru, General Secretary of Rajasthan Tax Consultants Association in public interest seeking issuance of writ of mandamus, directing the respondents to allot residential accommodation to the members of the Tribunal at Jaipur in keeping with their status and entitlement with other connected reliefs. 3. The Tribunal, in fact, is a judicial forum, constituted under section 252 of the Income-tax Act, 1961. Its duties and functions are to be discharged in a judicial manner in consonance with the principles of natural justice. The members of the Tribunal are selected from the Judiciary, Legal and Accountancy profession and other different services like Indian Revenue Services (IRS), etc., considering their vast experie....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rned Standing Counsel for the Central Government, Shri N.M. Ranka for the petitioners and Shri J.S. Rastogi, Additional Advocate General for State of Rajasthan. Shri A.K. Vali, appearing for the Central Government has made following sub- missions :- (i)Central Government does not have its any 'General Pool' of residential accommodation at Jaipur and in order to provide official accommodation, it has to depend upon the State Government which is also beneficiary and recipient of larger share of revenue generated from direct taxes as such, the State Government should be directed to provide official residential accommodation as per past practice adhered to; (ii)as per service conditions and Government orders, House Rent Allowance as per latest Fifth Pay Commission recommendations, Shri Gupta, who is in the rank of Additional Secretary to the Government of India and as per his entitlement, is entitled to 15 per cent of actual basic pay drawn. As Government residential accommodation/ General Pool accommodation is not available for him, he is entitled to get 15 per cent of his basic pay drawn as house rent allowance which comes to Rs. 3,429 per month. Hence, the Central ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....valent in rank to Additional Secretary to the Government of India and he is entitled House Rent Allowance @ 15 per cent of actual basic pay drawn by him as per Fifth Pay Commission Report. This amount has been calculated to be Rs. 3,429 per month by respondent No. 1 in its reply. However, it is a common case that this amount can hardly be sufficient to hire a good exorbiting house in view of prohibiting rent prevailing in Jaipur. This amount is too meagre even to get a house of two rooms set in a good colony. We are also of the view that primarily, it is for the Central Government to provide suitable residential accommodation to the members of the Tribunal while at the same time, the State Government is equally responsible to do so since it is the recipient of at least 70 per cent of the earnings from the revenue as a result of the decisions of the Tribunal. We are further of the view that it is not expected either from the Central or the State Government to compromise the position of members of the Tribunal particularly the Judicial Member by placing them in a harassing position with landlords/owners of private residential accommodations since that would not be befitting to their ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er was reconsidered by the Supreme Court on review petitions filed by Union of India and various States raising some objections to the above decision which were decided on 24-8-1993, reported in 1993 (4) SCC 288 (sic). It was observed that Judges are not employees and as members of judiciary, they exercise the sovereign judicial power of the State. They are holders of public offices in the same way as the members of the Council of Ministers and the Members of the Legislature. Then in para No. 8 independence of judiciary was emphasised as under : "8. This distinction between the Judges and the members of the other services has to be constantly kept in mind for yet another important reason. Judicial independence cannot be secured by making mere solemn proclamations about it. It has to be secured both in substance and in practice. It is trite to say that those who are in want cannot be free. Self-reliance is the foundation of independence. They so very has a stake in ensuring the independence of the judiciary, and no price is too heavy to secure it. To keep the Judges in want of essential accoutrements and, thus, to impede them in the proper discharge of their duties, is to impair ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tive Collectorates to locate accommodation of the prescribed standard and allot the same to the judicial officers. In cases, where that is not done or is not possible for want of accommodation or even though the judicial officer is able to point out accommodation but for some valid reason it is not possible for the State Government to requisition or hire the same and the judicial officer is compelled to hire accommodation for himself, the rental in excess of what the judicial officer is entitled to by way of H.R.A. must be borne by the State Government provided the judicial officer intimates the State Government that on account of its default he has selected a house at a particular rent and would be occupying the same. If after such intimation, the State Government/Collectorate does not provide accommodation to the judicial officer within a month's time, the judicial officer will be entitled to hire the house and the State Government will pay the rental in excess of the H.R.A. admissible to the judicial officers already in occupation of private accommodation. In the case of judicial officers already in occupation of private accommodation the same benefit should be extended to them ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....made and directions given they have to be read with reference to the context. 16. We are at pains to express that the Union and the State Governments had not been very much serious in providing residential accommodation to the members of the Tribunal at Jaipur who continue to suffer for want of residential accommodation and are seeking excuses on technical ground with a view to escape from responsibility. After giving our anxious consideration to the fact that members of the Tribunal are judicial officers for all purposes as they discharge judicial functions and their independence should be maintained, we observe and direct as under :- (i)The Union Government, through its Secretaries after negotiation with the State of Rajasthan through Chief Secretary shall take positive steps to solve the problem of residential accommodation of the members of the Tribunal at Jaipur at the earliest; (ii)In case, the Union Government finds that it cannot get suitable accommodation from the State Government, it shall allot residential accommodation out of turn as and when houses in its General Pool accommodation at Jaipur are ready for allotment. We have been informed that the h....