AIR 1999 SUPREME COURT 1951 ::1999 AIR SCW 1635 ::1999 AIR SCW 1720 ::1999 TAX. L. R. 551 ::1999 (4) ADSC 34 ::(1999) 2 MahLR 637 ::1999 (2) UJ (SC) 976 ::1999 UJ(SC) 2 976 ::(1999) 154 CurTaxRep 85 ::1999 (1) CurLR 1093 ::(1999) 82 FacLR 334 ::1999 SCC (L&S) 764 ::1999 (4) SCC 346 ::1999 (3) SCC 594 ::(1999) 2 Scale 637 ::(1999) 3 Scale 713 ::2001 (1) ServLJ 400 SC ::(1999) 36 All LR 749 ::(1999) 3 All WC 2614 ::(1999) 3 AllMR 673 (SC) ::(1999) 95 FJR 236 ::(1999) 3 Lab LN 402 ::1999 (2) LabLN 659 ::(1999) 2 Mad LW 539 ::(1999) 2 Mad LJ 109 ::(1999) 3 Ker LT 25 ::(1999) 2 Ker LT 79 ::1999 (2) SCT 760 ::1999 (2) ServLR 710 ::(2001) 1 ServLJ 400 ::1999 (3) LRI 130 ::1999 (3) Bom LR 219 ::1999 Bom LR 3 219 ::(2000) 154 Taxation 332 ::(1999) 4 Supreme 117 ::1999 (5) Supreme 335 ::(1999) 237 ITR 872 ::(1999) 4 AndhLD 61 ::1999 (3) Bom CR 531 ::(1999) 4 JT 5 (SC) ::(1999) 3 JT 162 (SC) ::1999 (3) JT 162 ::1999 (4) JT 5

Supreme Court Of India

Hon'ble Judge(s): S. P. Bharucha, B. N. Kirpal, S. Rajendra Babu, S. S. M. Quadri, M. B. Shah , JJJ

Salary income - Of High Court and Supreme Court Judges - Is taxable under Income-tax Act - Fact that these Judges do not have a employer - Does not make what they receive as not salary. Income-Tax Act (43 of 1961) , S.15— Constitution of India , Art.125, Art.221— The salary of a Judge of a High Court and the Supreme Court is income and is taxable by Act of Parliament in just the same manner as is the income of any other citizen. It is true that Parliament could not legislate, on the subject of the salaries of High Court and Supreme Court Judges prior to amendment of Arts. 125, 221 in 1986. 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 Supreme Court Judge and the subject of tax on income are altogether different. It is also true that High Court and Supreme Court Judges have no employer, but that, ipso facto, does not mean that they do not receive salaries. They are constitutional functionaries. Arts. 125 and 221 of the Constitution deal with the 'salaries' of Supreme Court and High Court Judges respectively and expressly state that what the Judges receive are 'salaries'. It cannot therefore be said that what Judges receive are not salaries or that such salaries are not taxable as income under the head of salary.(Para 5 6) ....