Women are not a congregation, they have an identity of their own – Supreme Court

Article 14 deals with equality before the law, while Article 15 deals with prevention of discrimination based on religion, race, caste, sex or place of birth and Article 21 deals with right to life and personal liberty.

Supreme Court.

Image credit source: ANI

The Supreme Court allowed a woman from Sikkim Income Tax Act Friday termed the exclusion of exemption under the Act as discriminatory and unconstitutional as she married a non-Sikkimese person after April 1, 2008. Justice MR. Shah and Justice B. V. The Nagaratne bench said that since women are not a congregation and have an identity of their own, there is no justification for excluding the women of Sikkim from this exemption.

Further, the move is clearly influenced by Articles 14, 15 and 21 of the Constitution of India, the bench said. The discrimination is on the basis of sex, which is in complete violation of Articles 14, 15 and 21 of the Constitution of India. It should be noted that this cannot be a disqualification for a Sikkimese person if he marries a non-Sikkimese person after April 1, 2008, the bench said.

Denial of exemption under Section 10 (26AAA) of the Income Tax Act to a Sikkimese woman married to a non-Sikkimese man after 2008 is arbitrary, discriminatory and violative of Article 14 of the Constitution of India, the apex court said. .

Justice Nagaratna, in a separate judgment, said that the Union of India would amend the interpretation of Section 10 (26AAA) of the IT Act, 1961, to exempt all Indian citizens residing in Sikkim from paying income tax. On or before April 26, 1975. to include a clause as appropriate. The reason for such guidance is to protect the interpretation from unconstitutionality and to ensure uniformity in the facts and circumstances of the case.

Article 14 deals with equality before law

Article 14 deals with equality before the law, while Article 15 deals with the prevention of discrimination based on religion, race, caste, sex or place of birth and Article 21 deals with the right to life and personal liberty. The apex court passed the judgment on a petition filed by the Old Settlers Association of Sikkim and others seeking repeal of Section 10 (26AAA) of the Income Tax Act, 1961.

(Language Report)

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