The main legal point established in the judgment is the interpretation of the provisions of Sections 22-A(2) and 22-C of the Act of 1954 and their applicability to the entitlement of allowances during the period of extra-ordinary leave.

A.K. Patnaik, C.J.

1. In this writ petition, we are called upon to decide whether during the period of extra-ordinary leave granted to the Vice Chairman of the M.P. State Administrative Tribunal (for short 'the Tribunal'), allowances under Sections 22-A (2) and 22-C of the High Court Judges (Conditions of Service) Act, 1954 (for short 'the Act of 1954') are payable to him.

2. The facts briefly are that the petitioner is the wife of late A.K. Khaskalam, who was appointed as a Vice Chairman of the M.P. State Administrative Tribunal. Late A.K. Khaskalam, while working as Vice Chairman of the Tribunal fell ill and was taken to Bombay for medical check up. He was found to be suffering from cardiac disease for which a by-pass surgery was necessary. The surgery was performed at the Bombay Hospital at Bombay but late Khaskalam could not recover fully. For treatment of his cardiac disease and kidney infection, late Khaskalam took Earned Leave, commuted leave and extra-ordinary leave and ultimately succumbed to death on 2-10-1999. Late A.K. Khaskalam was granted extra-ordinary leave from 11-9-1998 to 16-12-1998 (97 days) and from 1-2-1999 to 2-10-1999 (244 days). In these two periods totalling to 341 days of extra-ordinary leave, he was not granted allowances by the State Government under Sub-section (2) of Section 22-A and Section 22-C of the Act of 1954.

3. The petitioner moved the Secretary, Government of India, Ministry of Personnel, Public Grievances and Pension, Department of Personnel & Training through the Registrar of the Tribunal by letter dated 7/10-4-2001, but by letter dated 9-7-2001, the Under Secretary, Government of India, Ministry of Personnel, Public Grievances and Pensions, Department of Personnel & Training informed the Registrar of the Tribunal that as per Section 8 of the High Court Judges (Salaries and Conditions of Service) Act, 1954, no salary or allowances during or in respect of extra-ordinary leave is granted to a High Court Judge. Aggrieved, the petitioner has filed this writ petition for a mandamus to the respondents to pay allowances as provided in Sections 22-A (2) and 22-C of the Act of 1954 for the period of 341 days when late A.K. Khaskalam was granted extra-ordinary leave while he was acting as the Vice Chairman of the Tribunal.

4. Mr. K.K. Trivedi, learned Senior Counsel for the petitioner submitted that Rule 15-A of the M.P. Administrative Tribunal (Salaries, Allowances and Conditions of Services of Chairman, Vice Chairman and Members) Rules, 1986 (for short 'the Rules of 1986') provides that the conditions of services and other perquisites available to the Chairman and Vice Chairman of the Tribunal shall be the same as admissible to a serving Judge of a High Court as contained in the High Court Judges (Conditions of Service) Act, 1954 and High Court Judges (Travelling Allowances) Rules, 1956. He submitted that the provisions of Section 22-A and Section 22-C of the Act of 1954 will therefore be applicable to late A.K. Khaskalam who was working as Vice Chairman of the Tribunal. He submitted that Sub-section (2) of Section 22-A provides that where a Judge does not avail himself of the use of an official residence, he may be paid every month an allowance stipulated therein and Section 22-C of the Act of 1954 provides that a Judge of every High Court shall be entitled to a sumptuary allowance as mentioned therein. He further submitted that Section 22-D of the Act of 1954 exempts such allowance paid to a Judge under Section 22-A (2) and sumptuary allowance paid to a Judge under Section 22-C of the Act of 1954 from liability to pay Income Tax. He argued that all these provisions would go to show that so long as a person continues to be a High Court Judge, he would be entitled to the allowance in lieu of rent free official residence as provided under Section 22-A (2) and sumptuary allowance as provided in Section 22-C of the Act of 1954. He argued that since a person is entitled to these allowances under