The assessee challenged the constitutional validity of Explanation (v) to s. 10(26AAA) contending that it diluted the rights and privileges of genuine indigenous Sikkimese under Art. 371F of the Constitution. The High Court observed that the Press Release dated 4th April 2023 made it clear that the definition of “Sikkimese” inserted by the Finance Act, 2023 was intended exclusively for the purposes of the Income-tax Act, 1961 and not for any other legislation. Since the explanation only determined the eligibility criteria for tax exemption and did not interfere with the constitutional guarantees preserved under Art. 371F(k), the apprehension of infringement was unfounded. The Court thus held that the sanctity of the rights of indigenous Sikkimese remained unaffected, and the writ petition challenging the provision was liable to be dismissed.