The Supreme Court commented on the exclusion of women from Sikkim from exemption under the Income Tax Act, saying it was discriminatory

New Delhi. The Supreme Court on Friday termed as ‘discriminatory and unconstitutional’ the exclusion of a Sikkimese woman from exemption under the Income Tax Act merely because she married a non-Sikkimese man after April 1, 2008. A bench of Justice MR Shah and Justice BV Nagaratna said that women are not someone’s fiefdom and have an identity of their own, there is no justification for excluding Sikkimese women from such exemption.

“Moreover, this step is clearly influenced by Articles 14, 15 and 21 of the Constitution of India,” the bench said. The discrimination is on the basis of gender, which is a complete violation of Articles 14, 15 and 21 of the Constitution of India. The bench said, ‘It should be noted that it cannot be a ground of disqualification for a Sikkimese person if he marries a non-Sikkimese person after April 1, 2008.’

‘Doing so violates Article 14 of the Constitution of India’
The apex court said that denial of the benefit of exemption under section 10(26AAA) of the Income Tax Act to a Sikkimese woman who married a non-Sikkimese man after 2008 was ‘arbitrary, discriminatory and violative of Article 14 of the Constitution of India’. There is a violation.’ Article 14 deals with equality before law, while Article 15 deals with preventing discrimination on grounds of religion, race, caste, sex or place of birth, and Article 21 deals with the right to life and personal liberty. The apex court gave this judgment on a petition filed by ‘Association of Old Settlers of Sikkim’ and others seeking to quash Section 10 (26AAA) of the Income Tax Act, 1961.

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Tags: sikkim, supreme court