Ramona Massar vs . The Union Of India & 3 Ors.
2022 Latest Caselaw 587 Meg

      Serial No. 7
      Regular List

                      HIGH COURT OF MEGHALAYA
                             AT SHILLONG
WP (C) No. 157/2022 with
MC (WPC) No. 76/2022
                                                 Date of Order: 12.10.2022
Ramona Massar                       Vs.       The Union of India & 3 Ors.
Ramona Massar                       Vs.       The Union of India & 3 Ors.
Coram:
          Hon'ble Mr. Justice Sanjib Banerjee, Chief Justice
          Hon'ble Mr. Justice W. Diengdoh, Judge

Appearance:
For the Petitioner                  : Mr. L. Khyriem, Adv with
                                      Mr. W. Jyrwa, Adv.

For the Respondents                 : Dr. N. Mozika, DSGI with

Ms. S. Rumthao, Adv.

The petitioner takes time to consider the legal issues involved,

particularly in the context of the ratio rendered in the judgment reported at

(1976) 1 SCC 916 (ITO, Shillong v. R. Takin Roy Rymbai).

It is evident, inter alia, from paragraphs 23 and 26 of the judgment

in Rymbai that the Supreme Court did not accept the argument that the

members of the scheduled tribes were exempted as a class from income-

tax. On the contrary, the Supreme Court held that conditions as imposed

by sub-clause (a) in Section 10(26) of the Income-Tax Act, 1961 were

permissible.

However, the petitioner seeks leave to file her returns as sought by

the Department, without prejudice to her rights and contentions in the

present proceedings.

Since it is possible that because of the delay, the relevant portal may

not accept the belated returns, the Department should suggest an

alternative, if necessary, when the matter appears a fortnight hence.

List on November 3, 2022.

      (W. Diengdoh)                                      (Sanjib Banerjee)
          Judge                                            Chief Justice

Meghalaya
12.10.2022
"Lam DR-PS"