 financial memorandumthe bill seeks to provide for the payment of house rent allowance to a judge of the supreme court at the rate of rs 3,000 per month where the judge does not avail himself of an official residence every judge of the supreme court is normally provided with an official residence and the question of payment of house rent allowance does not, therefore, in that situation arise however in case a judge does not avail himself of an official residence, the house rent allowance at the aforesaid rate is being made payable the annual recurring expenditure will be rs 36,006 in respect of payment of house rent allowance to one judge it is difficult to anticipate the number of judges of the supreme court who will not be provided with official residence therefore, the actual annual expenditure on this account cannot be estimated  annexure extracts from the supreme court jupces (conditions of service) act, 1958|             |       | (al      | or              | 1958)     ||-------------|-------|----------|-----------------|-----------||            |      |         |                |          || 23         | (1)   | bs       | ie              | :        || +           | :     | fe       |                 |           || (4)         | this  | section  | shall           | be        || day         | of    | january, | 1950,           | and       || so          | as to | be       | retrospective   | tq        || of          | this  | section | other           |           || condi-      |       |          |                 |           || tions       | of    |          |                 |           || service    |       |          |                 |           || 43 of       | 1961 | 23d     | notwithstanding | anything  || e           | a     |          |                 |           || 1961,—      | xemp: |          |                 |           || tion        |       |          |                 |           || from        |       |          |                 |           || (@          | the   | value    | of              | remt-free || judge       |       |          |                 |           || under       |       |          |                 |           || sub-section |       |          |                 |           || (1)         |       |          |                 |           || of          |       |          |                 |           || section     |       |          |                 |           || 23;         |       |          |                 |           || pay         |       |          |                 |           || income-     |       |          |                 |           || taxon       |       |          |                 |           || certain     |       |          |                 |           || perquisites |       |          |                 |           || received    |       |          |                 |           || by          | a     |          |                 |           || judge,      |       |          |                 |           ||            |      |         |                |          || shall       | not   | be       | included        | in        || under       | the   | head     | "salaries"      | under     || 43          | of    | 1961    | 1961           |           |