Association of Old Settlers of Sikkim and Ors vs Union of India and Anr
Whether Section 10(26AAA) of the Income Tax Act 1961, excluding Indians who settled in Sikkim prior to its merger with India on 26.04.1975 from the definition of 'Sikkimese' and thus from tax exemption, is discriminatory and violative of Article 14 of the Constitution of India --- Held Yes; Whether the Proviso to Section 10(26AAA), excluding Sikkimese women who marry non-Sikkimese after 01.04.2008 from the exemption, is discriminatory and violative of Articles 14, 15, and 21 of the Constitution of India --- Held Yes
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