Put them in ‘others category,’ says Sikkim Assembly resolution

EOI, GANGTOK, APRIL 10, 2023  : The Sikkim Assembly on Monday passed a Government Resolution (Resolution no. 2 of 2023) which it deemed to be necessary to “clearly establishment beyond any doubt that the term ‘Sikkimese’ would mean the three ethnic communities of the State, the Lepcha of Sikkimese origin, the Bhutia of Sikkimese origin and the Nepali of Sikkimese origin only. 

The insertion of Clauses (iv) and (v) to the explanation under sub-section 26AAA of Section 10 of Income tax Act, 1961 had clubbed the three ethnic groups of Sikkim at par with the others, it was stated. 

Introducing the Government Resolution, Sikkim Law and Parliamentary Affairs Minister K.N. Lepcha sought the support of all members in: apprising the issues to the Centre; requesting the Centre to consider the issue and extend all possible help and support, as always, to protect the distinct identity of the Sikkimese people in terms of 8th May 1973 Agreement and Article 371F of the Constitution and to ensure that the distinct identity and protection guaranteed to the Sikkimese people was not diluted; requesting the Centre to acknowledge and maintain that the special status and distinct identity and classification granted to the Sikkimese people were the political commitments and assurances given to the people of Sikkim at the time of the merger and the definition of‘ Sikkimese ’would not be diluted and the sentiments of the people of Sikkim would not be hurt; requesting the Centre not to include persons mentioned in Clauses (iv) and (v) of sub-section 26AAA of Section 10 of the Income Tax Act of 1961 in the definition of “Sikkimese” and issue necessary clarification in the form of a notification giving separate category to the individuals and persons as mentioned in Clauses (iv)and (v) of sub-section 26AAA of Section 10 of Income Tax Act, 1961,and put them in “other category” in the Act for the purpose of income-tax exemption only and maintain the exclusivity of the term ‘Sikkimese;’ and requesting the Centre to make amendments in the Income Tax Act for putting individuals and persons mentioned in Clauses (iv) and (v) in the “Others Category” for segregating them from the three ethnic communities of Sikkim. 

K. N. Lepcha explained that in accordance with the judgement of the Supreme Court, the Centre had passed the Finance Act 2023, making amendments that included two new categories in the definition of “Sikkimese” under section 10 of 26AAA of the Finance Act under Clause (iv) that “any other individual whose name does not appear in the Register of Sikkim subjects but it is established that such individual was domiciled in Sikkim on or before April 26, 1975,” and Clause (v) “any other individual who was not domiciled in Sikkim on or before April 26, 1975, but it is established beyond doubt that such individual’s father or husband or paternal grandfather or brother from the same father was domiciled in Sikkim on or before April 26, 1975.”

He said that the recent amendments had deeply hurt the feeling and sentiments of the people of Sikkim and had created apprehensions in the minds of the people of Sikkim that the definition of the term ‘Sikkimese’ had been diluted. He said article 371F was a treaty that could not be challenged.(Written on the basis of IPR report.