Dr. Doma T. Bhutia Vs Union of India & Another (Sikkim High Court)
Sikkim High Court dismissed a Public Interest Litigation (PIL) filed by Dr. Doma T. Bhutia challenging the validity of Explanation (v) in Section 10(26AAA) of the Income Tax Act, 1961, as amended by the Finance Act, 2023. The petitioner argued that the revised definition of “Sikkimese” violated Article 371F(k) of the Constitution, which safeguards the rights of indigenous Sikkimese people. The court examined the amendment’s origins in a Supreme Court ruling from January 2023, which directed the inclusion of Indian citizens domiciled in Sikkim before April 26, 1975, within the tax exemption framework. The petitioner contended that the amendment arbitrarily expanded the definition, undermining the privileges of indigenous Sikkimese.
However, the court noted that a government press release clarified that the new definition applied solely for income tax purposes and did not affect constitutional protections under Article 371F. Based on this clarification, the court concluded that the amendment did not infringe upon indigenous rights and, therefore, found no grounds to entertain the petition. As a result, the PIL was dismissed. The decision reaffirms the limited scope of the amendment while ensuring that indigenous protections remain intact.
FULL TEXT OF THE JUDGMENT/ORDER OF SIKKIM HIGH COURT
