Mixed parentage in Meghalaya and tax exemption

In a judgement that would have wider ramification, the High Court today directed the Income Tax (IT) department to issue notices to four persons having tribal and non-tribal parentage as to why they are liable to pay IT.

Although the judgement pertains to four persons – Lakman Kma, David Reid Syiemlieh, UPD Sawyan and Raju Jyrwa – the order would have wider implication on people having similar parentage.

Only Scheduled Tribes (ST) are exempted from paying IT under section 10 and sub section 26 of the IT Act and notified areas of the northeast part of India.Under the Indian Constitution, these tribes enjoy a wide range of benefits, apart from tax exemption, for their socio-economic uplift.

However, the four petitioners in three separate writ petitions have sought the Court’s intervention seeking exemption from paying IT claiming to be STs.

Earlier, the IT department issued an order to the North Eastern Hill University, where Syiemlieh is the pro-Vice Chancellor, asking it to deduct tax at source from the pro-Vice Chancellor’s bills. The order stated the petitioner’s father belonged to an “advanced community” and not a scheduled tribe.

The cases of the other three petitioners were identical and so the common judgement to all four petitioners was issued by Justice Anima Hazarika and BD Agarwal of the divisional bench of the Gauhati High Court.

Now, with the order, the IT department would be “at liberty to accept the explanation” of the petitioners or make further inquiries about their ST status.


The inquiries, legal experts said, would entail the IT department to determine if the petitioners are Khasis (tribe of Meghalaya) as defined under the Khasi Custom Act (KCA) enacted by the Khasi Hills Autonomous District Council. Khasis are enlisted as STs under the sixth schedule of the Constitution.

KCA has set guidelines for issuance of Scheduled caste certificates to prevent abuse of such certificates by people having “ulterior or oblique motives.”

Under the Act, a person claiming to be a Khasi must belong to one of the Khasi, Pnar, Bhoi, Jaintia, War, Synteng, Lyngngam tribe or one who is recognised under the prevailing Khasi custom or the Khasi Custom Act.

The person must be conversant with the language, practise the Khasi matrilineal system of lineage and other Khasi laws and customs.