In Brief
This case challenged Section 10(26AAA) of the Income Tax Act, 1961, which granted tax exemptions to 'Sikkimese' persons. The petitioners—old Indian settlers in Sikkim whose names weren't registered as 'Sikkim Subjects' before 1975—and Sikkimese women who married non-Sikkimese men after 2008, claimed the provision was discriminatory. The Supreme Court held that the exclusion of Indian citizens domiciled in Sikkim before 26 April 1975 lacked rational justification and violated equality rights under Article 14. The Court also struck down the proviso excluding women on grounds of gender, violating Articles 14, 15, and 21. The Court directed the Union to amend the statute to include all citizens domiciled in Sikkim pre-1975 and issued interim relief under Article 142.
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