SYED SHAH MOHAMMED QUADRI, J.

( 1 ) THE petitioner seeks a writ of mandamus to declare that the provisions of section 22-D of the High Court Judges (Conditions of Service) Act, 1954 (Act 28 of 1954), for short "the Act" are applicable to the case of the petitioner and that the House Rent Allowance @ Rs. 2,500/- per month paid by the Government of india to him as the Chairman of the National Industrial Tribunal (for short "nit")/ is not liable to be taxed under the Income-tax Act, 1961,

( 2 ) THE petitioner is a retired Chief Justice of the High Court of Andhra pradesh. After his retirement, he was appointed as the Chairman of the national Industrial Tribunal by the Government of India in their resolution No. F. 10 (21)87/rrb dated November 26,1987, which was also published in the gazette on the same day. The terms and conditions of his appointment as the chairman of NIT are incorporated in the letter of the Ministry of Finance, government of India, dated December 30,1987. By the terms of appointment the petitioner was entitled to rent free furnished accommodation or House Rent allowance at 121 /2% of pay in lieu thereof. Subsequently, instead of 121 /2%, he was being given House Ren

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