THE OLD SETTLERS OF SIKKIM

Nagrik Sangharsha Samiti, Memorandum – Press Release
NAGRIK SANGHARSHA SAMITI
Above Sri Niketan, Mahatma Gandhi Marg, Gangtok, Sikkim 737101

Cell: 09434109760

Phone No. 03592-204008-09212974355



To Date: 13/12/2009


The Chief Minister of Sikkim &

Minister-in-Charge for Home & Finance

Government of Sikkim

Tashiling Secretariat

Gangtok 737 101

Sikkim.



Sub: M E M O R A N D U M

Sir:



You are well aware that the Nagarik Sangharsha Samiti has repeatedly submitted representations and memoranda over the past 15 years with a fervent appeal to treat all citizens residing in the State of Sikkim equally and without discrimination on a vital issue like the grant of Certificate of Identification. Similarly, the Samiti made fervent appeals from time to time over the past few years praying that all citizens residing in the State of Sikkim before 26/04/1975 be treated equally and income tax exemption be secured without discrimination.

2 The stand taken by the State Government on the above mentioned issues of immense concern to the Samiti has been shown in the tabular form as under:



Srl No. Subject Date Remarks

01 Every person who immediately before 26/04/1975, was a Sikkim Subject under the Sikkim Subject Regulation 1961, shall be deemed to have become a citizen of India.


26/04/1975 Vide MHA Order No.

26011 /8 (IV)/75-IC dated 16/05/1975 (Sikkim Gazette No.11 dated 21/06/1975.

These persons have been granted income tax exemption under the Income Tax Act,1961 on the basis of Cabinet Memorandum No.06/Fin/Adm dated 21.08.2007 .

02 Persons (neither Indian

Citizens nor Sikkim Subject

Holders) totaling 73,431 became

Indian citizens vide Notification

No.MHA 26030/36/90-IC.I dated

07/08/1990 and dated 08/04/1991

Issued by Govt. of India.

26/04/1975 As per MHA Order No. 26030/69/88-IC.I dated 20/03/1989 Guidelines. (The State and the Govt. of India agreed that 26/04/75 is the “Cut-off Year”. These persons have been granted income tax exemption under the Income Tax Act,1961 on the basis of Cabinet Memorandum No.06/Fin/Adm dated 21.08.2007.

03 … “all persons who has/had agricultural land in the rural areas and has been ordinarily residing in Sikkim be also brought under the purview of exemption under the Income Tax Act,1961.” Date & year: NIL Resolution No.01 seeking exemption from Income tax for the left out categories of persons, tabled in the Legislative Assembly of Sikkim on 11/12/2009, adopted and voted upon in the House.

04 … “all the old settlers i.e., the business community who have been residing continuously and have permanently in Sikkim prior to the enactment of Sikkim Subject Regulation,1961 be also brought under the purview of exemption granted under the Income Tax act,1961.” 1961 -Do-

05 … “all those person whose father/husband has/had been in Sikkim Government service before 31.12.1969 and who have permanently settle and is continuously residing in the State of Sikkim be also brought under the purview of exemption granted under the Income Tax Act,1961.” 31.12.1969 -Do-

1. In column 02 above, different dates and years have been specified by the Government of Sikkim for the Indian citizens in the State of Sikkim for the applicability and enforcement of the laws. These dates and years specified by the State Government are not only discriminatory but utterly confusing to one and all. In Serial Number 3 column 2 above, no date and year has been specified and this will create unnecessary chaos and confusion. Besides, the State of Sikkim is the only State within the Indian Union where citizens are classified according to different dates and years for the applicability and enforcement of laws. You will appreciate the fact that April 26, 1975 has been agreed to as the “cut off year” by the State and the Central Government and our organisation has repeatedly urged the Central/ State Government to treat all citizens equally and without discrimination taking 26/04/1975 as the base year or cut off year. On behalf of the Samiti, I once again appeal the State Government to treat all citizens of India in Sikkim equally and without any discrimination in the matter of enforcement of laws to persons similarly situated. This will be in consonance with Article 14 of the Constitution of India read with the letter and spirit of Article 371F which came into force on 26/04/1975. I hope and trust that you will take immediate steps to undo the wrong perpetuated for over a decade.


1. Before I conclude, I request you to kindly issue:

(a) an appropriate Order/notification directing the concerned authorities of the State Government to issue Certificate of Identification to all citizens residing in Sikkim before 26/04/1975 treating them equally in the socio-economic and political fields; and

(b) recommend to the Government of India suggesting the amendment to the Income Tax Act, 1961, Sec.26AAA in the manner as under:

“26AAA, in case of an individual and descendents, being a person resident in Sikkim- before April 26, 1975, any income which accrues or arises to him/her.”

Thanking you,
Yours faithfully,




(PREM GOYAL)
Chief Co-ordinator

Nagrik Sangarsha Samiti

Copy to:



1. The Chief Secretary, Sikkim
2.The Principal Secretary, Home Department, Sikkim,
3.The Principal Secretary, Finance, Sikkim, for info. & necessary action pls.