Association of Old Settlers of Sikkim vs Union of India

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(SC) 28

M. R. SHAH, B. V. NAGARATHNA
Association of Old Settlers of Sikkim – Appellant
Versus
Union of India – Respondent

Advocates appeared:
For the Petitioner(s): Mr. Senthil Jagadeesan, AOR Ms. Haripriya Padmanabhan, Adv. Ms. Pooja Dhar, AOR
For the Respondent(s): M/S. Arputham Aruna And Co, AOR Mr. N Venkataraman, A.S.G. Mr. H R Rao, Adv. Mr. Devashish Bharukha, Adv. Mr. Sughosh Subramanium, Adv. Mr. Rajat Nair, Adv. Mr. Bhuvan Kapoor, Adv. Mr. Pranay Ranjan, Adv. Mr. Vikrant Yadav, Adv. Ms. C. Bharti, Adv. Mrs. Gargi Khanna, Adv. Mr. Raj Bahadur Yadav, AOR Mrs. Anil Katiyar, AOR Mr. Sameer Abhyankar, AOR Ms. Nishi Sangtani, Adv. Ms. Vani Vandana Chhetri, Adv. Mr. Narendra Kumar, AOR Ms. Neha Rathi, AOR Mr. Pranav Sachdeva, Adv. Mr. Kamal Kishore, Adv. Mr. Jatin Bhardwaj, Adv.

Table of Content
1. challenging the definition of 'sikkimese' in tax law. (Para 1 , 2 , 3)
2. historical context and facts leading to the legal challenge. (Para 4)
3. arguments against the exclusion of indian settlers from tax benefits. (Para 5 , 6 , 7 , 8 , 9 , 10)
4. court's analysis of discrimination in tax exemption laws. (Para 12 , 13 , 14 , 15 , 16)
5. ruling to include non-registered indian settlers in tax exemption. (Para 17)
6. final determination on legal status and tax exemption. (Para 18 , 19 , 20)

JUDGMENT :

M.R. SHAH, J.

1. By way of this writ petition under Article 32 of the Constitution of India, the respective writ petitioners – Association of Old Settlers of Sikkim and Others have prayed for an appropriate writ, direction or order striking down Section 10 (26AAA) of the INCOME TAX ACT , 1961 (hereinafter referred to as the “Act, 1961”), more particularly, the definition of “Sikkimese” in Section 10 (26AAA) to the extent it excludes Indians who have settled in Sikkim prior to the merger of Sikkim with India on 26.04.1975. The petitioners have also prayed for an appropriate writ, order or direction striking down the Proviso to Section 10 (26AAA) of the Act, 1961, insofar as

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2023 Supreme(SC) 28

M. R. SHAH, B. V. NAGARATHNAAssociation of Old Settlers of Sikkim – AppellantVersusUnion of India – Respondent

M. R. SHAH, B. V. NAGARATHNA
Association of Old Settlers of Sikkim – Appellant
Versus
Union of India – Respondent