Sikkim was merged with the Union of India in 1975. Certain income tax exemptions were extended to Sikkimese persons, but these exemptions only applied to those Sikkimese persons whose names were included in the list of Sikkimese subjects prepared in the wake of the merger.
The term ‘Sikkim Subject’, for the purpose of the list, was defined as a person who was born in and/or is resident of the territory of Sikkim, with the caveat that they had given up citizenship of any other country at the time.
Due to this, the petitioners, and other similarly-placed Indian citizens, whose ancestors had settled down in Sikkim for generations but did not surrender their citizenship of India (“old settlers”) were not included in the register maintaining the list of Sikkim subjects.
The Association of Old Settlers of Sikkim moved the Supreme Court challenging such exclusion. Additionally, the exclusion of Sikkimese women who married persons from outside the State from availing the exemption was also challenged.
The petitioners argued that such exclusions were arbitrary and unconstitutional for being against Articles 14, 15, and 21 of the Constitution.
The counsel for the respondents countered that such provisos were put in place after due consideration, but supported doing away with exclusion of Sikkimese woman who married those from outside the State after April 1, 2008.
Source: Barandbench
