LAKHAN KMA Vs. UNION OF INDIA

JUDGEMENT

(1.) Since an identical issue is involved in all the aforesaid three writ petitions, these are being disposed of by this common judgment.

(2.) Heard the argument of Shri H.S. Thangkhiew, Mr. S.P. Mahanta, Shri VGK Kyntia, learned Counsel for the writ Petitioners and that of Shri U. Bhuyan, learned standing counsel appearing for the Respondents.

(3.) Precisely, in all the aforesaid three writ petitions, the question whether off-springs of a tribal mother and a non-tribal father can enjoy immunity from paying income tax. In other words, whether such children of tribal and non-tribal parents are exempted from paying income tax as provided under Section 10 (26) of the Income Tax Act, 1961 (in short the I.T. Act").