In Brief
This judgment addresses a miscellaneous application seeking corrections to an earlier judgment dated 13 January 2023 in a writ petition. The Union of India and State of Sikkim sought deletion of specific phrases from paragraphs 10(a) and 77 of that judgment. The Court held it was just and proper in the interest of justice to make these corrections. The Court deleted a sentence distinguishing between original Sikkim inhabitants and others, and removed a phrase limiting tax exemption benefits to the 2022-23 financial year onwards, establishing instead that exemption benefits must run from when the discriminatory provision was inserted. The Court also clarified it had not opined on Article 371-F validity.
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