TMI Blog1999 (5) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal is dismissed - - - - - Dated:- 4-5-1999 - S. P. BHARUCHA., B. N. KIRPAL., S. RAJENDRA BABU., S. S. M. QUADRI. and M. B. SHAH. JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA J .-The appellant was a judge of the Allahabad High Court. He filed his income-tax return for the assessment year 1978-79 on the basis that the salary that he received as a judge was not l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g power equivalent to the goods and services that could be bought in the year 1950. That is to say, whether the salaries so fixed should be construed as meaning their real value in terms of goods and services which they could buy at the commencement of the Constitution or do they represent their nominal value at any given point of time ? 3. Whether the expression 'such allowances' referred to in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n which stood transferred to this court and which was withdrawn earlier today. This question does not, therefore, survive for consideration. The third question, it is said by learned counsel for the appellant, was raised suo moto by this court and we do not think, in the circumstances, that it should be answered. Learned counsel for the appellant concentrated on the first and fourth questions. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s' salaries. There can be no doubt that prior to the said amendment Parliament could not have legislated on judges salaries, but it is a far cry to conclude therefrom that the salary of a judge is not taxable under the Income-tax Act. The subject of the salary of a High Court and the Supreme Court judges and the subject of tax on income are altogether different and the conclusion that is sought ..... X X X X Extracts X X X X X X X X Extracts X X X X
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