Modifying its verdict, SC deletes reference to Sikkimese-Nepalese as persons of "foreign origin"
New Delhi, Feb 8: The Supreme Court on Wednesday ordered the removal of reference to the Sikkimese-Nepalese as "people of foreign origin" from its January 13 verdict on tax exemption in Sikkim, following a plea by the Centre and others for modification.
The remark made by the top court in its verdict had sparked protests in Sikkim, with the Sikkimese-Nepalese community taking strong objections over it.
A bench of justices MR Shah and BV Nagarathna modified its verdict while hearing the Centre's plea along with petitions filed by Sikkim and private parties seeking modification of the remark.
The top court initially agreed to remove the part "the persons of foreign origin settled in Sikkim like the Nepalese".
However, Solicitor General Tushar Mehta, appearing for the Centre, urged the bench that the entire sentence be deleted.
The bench then agreed to remove the part "namely the Bhutia Lepchas and the persons of foreign origin settled in Sikkim like the Nepalese".
It said that the error has crept in because the original writ petitioners have made more than 25 amendments to the petition but this fact was not brought to the notice of the court.
Mehta requested the court to clarify that the judgement has not touched upon the aspect of Article 371F of the Constitution which deals with special provisions with respect to Sikkim.
The bench, however, said that such a clarification is unnecessary as Article 371F was not a subject matter of the case.
In its January 13 verdict, the top court had said, "Therefore, there was no difference made out between the original inhabitants of Sikkim, namely the Bhutia-Lepchas and the person of foreign origin settled in Sikkim like the Nepalese or persons of Indian origin who had settled down in Sikkim generations back".
Justice Nagarathna, who had penned down the January 13 verdict on behalf of the bench, dictated the modification order, "It is to be noted that in the said writ petition there was an amended writ petition filed pursuant to an application filed. Unfortunately, counsel for the writ petitioners did not bring to the notice of this court the substantial amendments brought".
The bench further said, "It was their (counsel) duty to bring to the notice of the court about the fact. Now miscellaneous applications have been filed seeking corrections as if an error has occurred on the part of the court. However, after having heard the counsel for respective parties, we think it is just and proper to correct words in certain paragraphs of the judgement".
On January 13, the top court had ruled that the exclusion of a Sikkimese woman from exemption allowed under the Income Tax Act merely because she has married a non-Sikkimese man after April 1, 2008 is "discriminatory and unconstitutional".
Asserting that a woman is not a chattel and has an identity of her own, a bench of Justices M R Shah and B V Nagarathna had said that no justification has been shown to exclude a Sikkimese woman from such exemption.
"Apart from the above, the same is clearly hit by Articles 14, 15 and 21 of the Constitution of India. The discrimination is based on gender, which is wholly violative of Articles 14, 15 and 21 of the Constitution of India.
"It is to be noted that there is no disqualification for a Sikkim man, who marries a non-Sikkimese after April 1, 2008. As rightly submitted, a woman is not a chattel and has an identity of her own, and the mere factum of being married ought not to take away that identity", the bench had said.
Article 14 relates to equality before law, while Article 15 forbids discrimination on grounds of religion, race, caste, sex or place of birth, and Article 21 provides for the right to life and personal liberty.
The top court had said to deny the benefit of exemption under Section 10(26AAA) of the Income Tax Act to a Sikkimese woman, who marries a non-Sikkimese after 2008, "is arbitrary, discriminatory and violative of Article 14 of the Constitution of India".
Under Section 10(26AAA) of the IT Act, the income of a Sikkimese individual arising either in the state of Sikkim or by way of dividend or interest on securities is not to be included in total income for tax calculation.
The top court's verdict had come on an appeal filed by the Association of Old Settlers of Sikkim and others seeking the striking down of Section 10(26AAA) of the Income Tax 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 April 26, 1975.
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India, Ethiopia elevate ties to strategic partnership as PM Modi holds talks with his counterpart
Addis Ababa (PTI): India and Ethiopia on Tuesday elevated their historical ties to a strategic partnership, as Prime Minister Narendra Modi held wide-ranging talks with his Ethiopian counterpart Abiy Ahmed Ali during which they discussed issues of bilateral and mutual interest.
Modi, who arrived here from Jordan on his maiden bilateral visit, was accorded a ceremonial welcome at the National Palace ahead of the bilateral talks, reflecting the vibrant India-Ethiopia relations rooted in shared history and a promising future.
"We are elevating India and Ethiopia relations to a strategic partnership. This step will provide new energy, new momentum and new depth to our ties," Prime Minister Modi said during the delegation-level talks.
He thanked PM Ali for his support in India's fight against terrorism. "The support of friendly countries in this struggle against terrorism holds great significance," Modi said.
"Today, we got the opportunity to deliberate on the key aspects of our cooperation, such as economy, innovation, technology, defence, health, capacity-building and multilateral cooperation. I am pleased that today, we have decided to double the student scholarship for Ethiopia in India," Modi said.
Modi said that India and Ethiopia have shared contact, dialogue, and exchange for thousands of years. The two countries, which are rich in languages and traditions, are symbols of unity in diversity, he added.
"Both countries are democratic powers committed to peace and the welfare of humanity. We are co-travellers and partners of the Global South. On international platforms, we have stood shoulder-to-shoulder," he said.
The two sides signed eight MoUs/agreements, including upgrading ties to 'Strategic Partnership', customs cooperation, establishing data center at the Ethiopian Foreign Ministry, UN Peacekeeping training cooperation, debt restructuring under G20, more ICCR scholarships and AI short courses for Ethiopians, and support for maternal and neonatal healthcare.
Modi said the African Union's headquarters in Ethiopia makes the country a meeting point of African diplomacy. "Inspired by the common vision of an inclusive world, in 2023, India ensured that the African Union became a G20 member," he said.
In 2023, during India’s G20 Presidency, the African Union was admitted as a permanent member of the G20.
Modi said that though this is his first visit, he felt a deep sense of belonging and warmth, reflecting the thousands of years of connection between the two countries.
On his part, Prime Minister Ali said the two countries share over thousands of years of connection through trade, diplomacy, education, culture and even in our food and traditions. "These ties continue to shape a deep friendship, collaboration and mutual respect between our people," he said.
"We also appreciate your consistent message that Africa's priorities must lead the partnership. These kinds of dignified, respectful messages for Africa are very important. Mr Prime Minister, keep pushing. That is the type of message we are expecting from all our trusted friends," Ali said.
He said this aligned fully with Ethiopia's development plan - African-owned, African-led, and African-defined.
"Today, we meet with a clear focus to shape a modern partnership, grounded in sovereignty, self-reliance and practical cooperation. Our cooperation is rooted in equality and South-South solidarity," he said.
"Our economy is performing strongly. Last year, we grew 9.2% and this year we are expecting 10.3% GDP growth. Besides GDP growth, our FDI inflow is also rising big time. India is the leading source for our FDI," he said.
"We have more than 615 Indian companies which are investing in Ethiopia. This all gives our cooperation a strong foundation of trust. I think our decision today that we elevate our historic relationship to a strategic relationship is the right decision," he added.
Ethiopia also conferred its highest award - The Great Honour Nishan of Ethiopia - on PM Modi. He is the first global head of state to receive this award.
Prime Minister Modi also went to the Friendship Park and Friendship Square in Addis Ababa with PM Ali.
In a warm and special gesture, PM Modi was earlier received by his Ethiopian counterpart at the airport and accorded a warm and colourful welcome.
"Ethiopia is a nation with great history and vibrant culture," Modi said.
PM Ali informed his Indian counterpart about the varieties of Ethiopian coffee during informal talks.
"At Addis Ababa airport, took part in a traditional Coffee Ceremony with Prime Minister Abiy Ahmed Ali. The ceremony beautifully highlights Ethiopia’s rich heritage," Modi said.
In a unique gesture, the Ethiopian Prime Minister drove Modi to the hotel.
On the way, he took a special initiative of taking PM Modi to the Science Museum and Friendship Park, which was not in the itinerary.
"Gratitude to Prime Minister Abiy Ahmed Ali for showing me glimpses of Ethiopian history and culture at the National Palace Museum in Addis Ababa. It was a powerful reminder of Ethiopia’s rich traditions," Modi said in a post on X.
The Nobel Peace Prize-winning Ethiopian PM’s special gestures show remarkable respect for Modi, sources said.
"Thank you Ethiopia for a welcome that was unforgettable. The Indian community showed remarkable warmth and affection. India-Ethiopia friendship is going to get even more robust in the times to come," Modi said.
When Modi arrived at the hotel, he was warmly welcomed by the members of the Indian community. Local artists performed dances. Some of them danced on the theme of the popular Hindi song 'Aisa Des Hai Mera' to welcome him.
On Wednesday, Modi will address the Joint Session of Parliament and share his thoughts on India's journey as the "Mother of Democracy" and the value that the India-Ethiopia partnership can bring to the Global South.
PM Modi arrived in Ethiopia from Jordan, where he held a one-on-one meeting with King Abdullah II at the Husseiniya Palace on Monday before the delegation-level talks.
India and Jordan also inked MoUs in the fields of culture, renewable energy, water management, digital public infrastructure and twinning arrangement between Petra and Ellora, aimed at giving a major boost to bilateral ties and friendship.
From Ethiopia, Modi will visit Oman on the final leg of this three-nation tour.
