hello all,
i need help from you all out and i hope you all will help me.
My question is about the "Sumptuary allowence given to judges"
I want to ask weather sumptuary allowence given to District court judges is exempt from Tax or is there any limit to which it is exempt.
I have read the income tax act it says that sumptuary allowence given to high court and supreme court judges is exempt BUT i want to ask weather the sumptuary allowence given to District court judges is exempt or not??
plz reply.
bye from shivprakash chaurasia
shivprakash_chaurashia @ yahoo.com
mobile no.9826507232
The One Says:
No.
Your analysis is correct there is an existing exemption of only for High Court and Supreme Court Judges. Following are the provisions:
[b]The Supreme Court judge[/b] draws the fixed salary of Rs.30,000/- per month in addition to periodical Dearness Allowance. He is entitled to Sumptuary Allowance of Rs.3,000/- and House Rent Allowance of Rs.10,000/- per month, if Government quarters is not provided. Both the allowances are free from Income Tax. The Chief Justice is entitled to the salary of Rs.33,000/- per month and Sumptuary Allowance of Rs.4,000/-. Under the provision of Part I of the Supreme Court Judges (Conditions of Service) Act, 1958 as amended by the High Court and Supreme Court Judges (Salaries and Conditions of Service) Amendment Act, 1998, the Chief Justice and other Judges of the Supreme Court, who have completed not less than seven years of service as a Judge in India would get pension. The maximum pension allowed to the Chief Justice is Rs.16,500/- per month and to other Judges is Rs.15,000/- per month. A Judge who is not eligible to receive pension under the above provision will get pension of Rs.64,030/- per annum.
[b]The High Court Judges[/b] are They are entitled to a fixed salary of Rs.26,000/- per month with usual Dearness Allowance and other perquisites like tax-free Sumptuary Allowance of Rs.2,000/- and House Rent Allowance of Rs.10,000/-, if not availed of Government quarters. Chief Justice of the High Court is entitled to a salary of Rs.30,000/- per month and Sumptuary Allowance of Rs.3,000/-. The Sumptuary Allowance is free from Income Tax. He is provided with rent-free furnished quarters. Under the provision of Part I of the High Court Judges (Conditions of Service) Act, 1954 as amended by the High Court and Supreme Court Judges (Salaries & Conditions of Service) Amendment Act, 1998, a Judge who has completed not less than seven years of service is eligible to receive pension at Rs.14,630/- per annum for each completed year of service as Chief Justice and at Rs.11,150/- per annum for each completed year of service as Judge.
The pay structure of [b]Subordinate Judiciary[/b] (including District Courts) varies from State to State. Some of the States have adopted the pay scales of the Central Government and other States have got their own independent pay structure. The following are the States which have adopted Central pay scales: (1) Maharashtra; (2) Gujarat; (3) Delhi; (4) Madhya Pradesh; (5) Goa; (6) Tamil Nadu; (7) Lakshadweep; (8) Haryana; (9) Pondicherry; and (10) Rajasthan The State Governments which have not adopted Central pay scales of 1996, have evolved their own pay structure.
Please don't mind if some information is superfluous. In case you need pay scales from State to State I will provide you with the Schedule ..... let me know.
Any one having other opinions please feel free to add information.
CAclubindia
