Every judge is entitled to conveyance allowance of Rs.300 per month subject to maintenance of motor car.

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..... ment has received a reference from the High Court Judges regarding the applicability of the above circular in respect of the Conveyance Allowance paid to the High Court Judges under Section 22B of the High Court Judges (Conditions of Service) Amendment Act. Under this provision every judge is entitled to a conveyance allowance of Rs.300 per month subject to the maintenance of motor car by him. 2 .....

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..... view that since the Judges draw their own bills there would be no necessity of asking the High Court Judges to furnish a separate certificate before the Income-tax Officer that the allowance is a reimbursement of the expenditure laid out to meet expenses wholly, necessarily or exclusively incurred in the performance of duties of an office. 4. The Circular No.196 referred to above would stand mod .....

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