The Supreme Court on Friday, in a judgment, held that exclusion of Sikkimese women who marry non-Sikkimese men after April 1, 2008 from exemptions under the Income Tax Act is unconstitutional and amounts to gender discrimination.
“The discrimination is based on gender, which is wholly violative of Articles 14, 15 and 21 of the Constitution. It is to be noted that there is no disqualification for a Sikkim man, who marries a non-Sikkimese after April 1, 2008,” Justice M.R. Shah observed in his opinion.
Justice B.V. Nagarathna, in a separate opinion, agreed that “there cannot be a discrimination vis-à-vis Sikkimese women marrying a non-Sikkimese individual, whether an Indian citizen or a foreigner, that too, on or after April 1, 2008”.
“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,” Justice Shah wrote.
Merger with India
Justice Nagarathna reminded that pursuant to the merger of Sikkim with India, the State has become a part of India and “all Sikkim Subjects and all Sikkimese domiciled in the territory of Sikkim have become Indian citizens”.
Justice Shah observed that women heirs have to be treated equally with their male counterparts. “Gender equality is recognised by the world community in general in the human rights regime,” the judge noted.
