IN THE SUPREME COURT OF INDIA

[SCR Order XXI Rule 3(1)(a)]

CIVIL APPELLATE JURISDICTION

Special Leave Petition (C) No. of 2018

(arising out of interim order dated 07.02.18 passed by the Hon‘ble

Punjab & Haryana High Court at Chandigarh in Writ Petition 5953/2014

& CWP 859 OF 2017)

IN THE MATTER OF

Reshma Prasad …Petitioner

Versus

Union of India & Ors …Respondents

Paper Book

(for index please see inside)

I.A No ___ of 2018 Application for exemption from filing

certified copy of the interim order.

I.A No. ___ of 2018 Application For Permission To File Lengthy

Synopsis And List Of Dates

Advocate for the Petitioner: Mr Satya Mitra

 Index of Record of Proceedings

Sn. Date of Records of Proceedings Pages

1. Court‘s order dated……………………………………………

2. Court‘s order dated……………………………………………

3. Court‘s order dated……………………………………………

4. Court‘s order dated……………………………………………

5. Court‘s order dated……………………………………………

6. Court‘s order dated……………………………………………

7. Court‘s order dated……………………………………………

8. Court‘s order dated……………………………………………

9. Court‘s order dated……………………………………………

10. Court‘s order dated……………………………………………

11. Court‘s order dated……………………………………………

12. Court‘s order dated……………………………………………

13. Court‘s order dated……………………………………………

14. Court‘s order dated……………………………………………

15. Court‘s order dated……………………………………………

 Index

SI. No. Particulars of Document Page No. of Part to

which it belongs

Part I Part II

(i) (ii) (iii) (iv)

1. O/R on Limitation A

2. Listing Proforma A1-A2 A1-A2

3. Cover Page of Paper Book A3

4. Index of Record of Proceeding A-4

5. Limitation Report prepared by A-5

Registry

6. Defect List A-6

7. Note Sheet NS1 To

8. Synopsis and List of Dates

9. True copy of final order dated

19.09.2017 passed by the Hon‘ble

High Court at Patna in Writ Petition

(C) 13315 of 2017.

10. Special Leave Petition with Affidavit

11. Appendix: Relevant portion of Article

14-16 and 21 of the Constitution of

India

12. Annexure P-1: True typed copy of

‖TAXES DIRECTORATE OF INCOME-

TAX(SYSTEMS)‖, Notification 7 of

2017 dated 29.06.2017.

13. Annexure P-2: True typed copy of

representation dated 01.08.2017

before the Chief Commissioner

(Bihar and Jharkhand), Department

of Income Tax.

14. Annexure P-3: True typed copy of

the Writ Petition (c) 13315 of 2017

filed before the Hon’ble High Court,

Patna.

15. Annexure P-4: True Copy of the

certificate by Government of Bihar

dated 21.11.2017

16.
17. Application seeking exemption from

filing certified copy of the impugned

order

18. Application for permission to file

lengthy Synopsis and List of date

19. F/M

20. Vakalatnama

21. Memos of parties

 IN THE SUPREME COURT OF INDIA

[SCR Order XXI Rule 3(1)(a)]

CIVIL APPELLATE JURISDICTION

Special Leave Petition (C)No. of 2018

(Arising out of final order dated 19.09.2017 passed by the Hon‘ble

High Court at Patna in Writ Petition (C) 13315 of 2017)

In the matter of:

Reshma Prasad …Petitioner

Versus

Union of India & Ors …Respondents

Office Report on Limitation

1. The Petition is/ are within time.

2. The Petition is barred by time and there is delay of _____ days in

filing the same against order dated 19.09.2017 and the application

for condonation of _____ has been filed.

3. There is a delay of _____ days in refiling the petition and the

application for Condonation of _____ days delay in refiling has

been filed.

Branch Officer
 Proforma for First Listing

SECTION ______

The case pertains to (Please tick/check the correct box):

 Central Act: (Title) _

 Section: _PIL_________

 Central Rule: (Title) _NA_________________

 Rule No(s): _NA_________________

 State Act: (Title) _NA_________________

 Section: _NA_________________

 State Rule: (Title) _NA_________________

 Rule No(s) _NA_________________

 Impugned Interim Order: (Date) _NA_________________

 Impugned Final Order: (Date) _07.02.2018_________

 Name of Judges:Rajendra Menon, CJ and Anil kumar Upadhyay, J

 Tribunal/Authority: _Hon‘ble High Court of at Patna

1. Nature of matter:  Civil  Criminal

2. (a) Petitioner/appellant No.1: _Reshma Prasad _

(b) e-mail ID: _NA_

(c) Mobile phone number: _NA_

3. (a) Respondent No.1: _Union of India_

(b) e-mail ID: _NA_________________

(c) Mobile phone number: _NA_________________

4. (a) Main category classification: ____________________

(b) Sub classification: ____________________

5. Not to be listed before: _NA_________________

6. Similar/Pending matter: _________

7. Criminal Matters:

(a) Whether accused/convict has surrendered:  Yes  No

(b) FIR No. _NA________________ Date:

_NA________________

(c) Police Station: _NA_________________

(d) Sentence Awarded: _NA________________

(e) Sentence Undergone: _NA________________

8. Land Acquisition Matters:

(a) Date of section 4 notification: _NA_________________

(b) Date of section 6 notification: _NA_________________

(c) Date of section 17 notification: _NA_________________

9. Tax Matters: State the tax effect: _NA_________________

10. Special Category (first petitioner/appellant only):

 Senior citizen>65 years  SC/ST  Woman/Child

 Disabled Legal Aid case  In custody

11. Vehicle Number (in case of Motor Accident Claim matters): _NA_

12. Decided cases with citation: _NA_________________

Date: ___.03.2018 Mr. Satya Mitra

AOR for petitioner(s)/appellant(s)

Registration No.1852

Email:satyamitra2003@yahoo.co.in
 IN THE SUPREME COURT OF INDIA
CIVIL ORIGINAL JURISDICTION
SPECIAL LEAVE PETITION (CIVIL) No. ____ OF 2018
(Under Article 136 of the Constitution of India)

IN THE MATTER OF:

Reshma Prasad
Petitioner
Versus
Union of India and others
Respondent

Synopsis
1. This petition impugns the order dated 19.09.2017 passed by the

Hon‘ble High Court of Patna in Civil Writ Jurisdiction Case No.

13315 of 2017. By this order, the Hon‘ble High Court dismissed

the Writ Petition filed in Public Interest Litigation to issue direction

to the Union of India to create separate category for the

transgenders in the category of the gender in Permanent Account

Number (PAN) form. The main point raised in this Special Leave

Petition is that since the Aadhar scheme is not questioned and

only issue is the enforcement of the Hon‘ble Supreme Court

decision in National Legal Services Authority versus Union of India

and Others (2014) 5 SCC 448 by having a Permanent Account

Number/ PAN Card with a third option of transgender, the

impugned order was wrong in dismissing the Petition.

2. The petitioner is a citizen of India and also a social activist

belonging to the third gender Community and has been

 continuously working for upliftment, welfare and eliminating the

stigma prevailing within the society with respect of the

transgender.

3. In this synopsis the petitioner first sets out the salient features of

Writ Petition (C) 13315 of 2017 filed in Public Interest Litigation,

and with the challenge to the impugned order and alongwith the

provision laid down by NALSA.

Writ Petition (C) 13315 of 2017

4. In pursuant to the Notification No. 7 of 2017 dated 29.06.2017

issued by the Respondent No. 3 with respect to the compliance
of the newly inserted Section 139AA of the Income Tax, several
procedures were laid down of intimating AADHAAR number to
Income Tax Department by PAN holder.

5. Petitioner being a law abiding citizen also made several

attempts to get her AADHAR number linked with the PAN but
unfortunately each of her attempt lasted in vain. It appears that
the online / offline systems of the Department despite the
Judgment passed in the National Legal Services Authority Vs.
Union of India & Ors.: 2014(5) SCC438 does not recognize third
gender as a separate gender. It is humbly submitted that even
the application for PAN does not have a separate option of ‘third
gender’ in the category of gender. PAN cards / numbers to date
are being issued with gender as male or female only. Following
the NALSA Judgement the AADHAR system was updated and
the AADHAR card / number has since been issued in the
category of the third gender / transgender for persons of the
third gender community.

6. It is humbly submitted that due to the aforesaid anomaly the

 linking of AADHAR number & PAN is not being accepted /
automatically rendered unsuccessful by the Department‘s
systems in cases of those third gender individuals whose
respective gender as mentioned in the AADHAR & PAN are
different. The case is the same where there is change in name,
too. Consequently, Petitioner had filed representations before
the Respondent No. 6.

7. The Government of India issued notification 7 of 2017 dated

29.06.2017, the notification lays down the procedure and

mandates the linking of PAN with the Aadhar. The relevant

part of the notification is set out as here below:

‖ TAXES DIRECTORATE OF INCOME-TAX(SYSTEMS)

Notification 7 of 2017
New Delhi, 29, June, 2017

Subject: Procedure of intimating AADHAAR number to Income

Tax Department by Permanent Account
Number(PAN) holder and quoting of the same in PAN
applications in compliance of Section 139AA of
Income Tax Act.
Sub-rule (5) and (6) to rule 114 of Income Tax Rules, 1962
notified vide notification G.S.R. No. 642(E) dated 27.6.2017, states
that:-

“(5) Every person who has been allotted permanent account

number as on the 1st day of July, 2017 and who in accordance
with the provisions of sub-section (2) of section 139AA is required
to intimate his Aadhaar number, shall intimate his Aadhaar number
to the Principal Director General of Income-tax(Systems) or
Director General of Income-tax(Systems) or the persons
authorized by the said authorities.
(6) The Principal Director General of Income-tax(Systems) or
Director General of Income-tax (Systems) shall specify the formats
and standards along with procedure, for the verification of
documents filed with the application in sub-rule(4) or intimation of
the Aadhaar number in sub-rule (5), for ensuring secure capture
and transmission of data in such format and standards and shall
also be responsible for evolving and implementing appropriate
security, archival and retrieval policies in relating to furnishing of
the application forms for allotment of permanent account number
and intimation of Aadhaar number.”

8. It is submitted that PAN till date are being issued with gender

as male and female only. Thus, the petitioner herein, enrolled in

PAN in 2012 selecting the male gender identity category.

Therefore, the petitioner has been getting the Tax return of the

year 2015-16 and 2016-2017 in the said category of male. After

the NALSA Judgement the Aadhar system included the category

of the third gender/ for the persons of the thirds gender

community. Thus, the Petitioner registered as a transgender in

the Aadhar. The Petitioner has been using Aadhar as the

identities prove and has availed all the benefits provided by the

government through Aadhar Card.

9. It is to be noted that the aim to link Aadhar and PAN card is to

bring transparency, to curb tax evasion, weed out multiple PANs,

track fraudulent financial transactions and progressive step

towards achieving higher economic growth.

10. The petitioner made the representation dated 01.08.2017 before

the Chief Commissioner (Bihar and Jharkhand), Department of

Income Tax which is Respondent 6 in this petition, to change the

identity in Transgender Category to avail the Income Tax Return

for the future commercial activities.

11. Further, the Petitioner repeatedly visited the office of the

Department and requested to address the said issue. As per the

last notification the last date of linking Aadhar with PAN is

31.03.2018. The petitioner, after the expiry of the date of linking

Aadhar with PAN, will suffer a loss due to Respondent‘s ignorance

and unpreparedness.

12. The Petitioner failed in multiple attempts to get the new

Permanent Account Number issued in its identity as the

Transgender because the said form gives only category of Male

and Female and does not recognise the gender of transgender

persons and effectively bars them, on the basis of their gender,

from access to the benefits of PAN card.

13. The Petitioner, in the year 2017, recognised as the Entrepreneur

by the Government of Bihar for the innovative ideas for the new

Start-up known as NaachBaaja.com which is to provide platform

to the transgender persons, men and women in Bihar and to

recognise the skills of dance and music as an art among the

transgender persons.

14. The Petitioner wanted to avail of the financial grants from the

state of Bihar for registering the company. After the several

attempts made by the Petitioner to set up the company, the

Petitioner failed to register the same. As to start the company one

needs to create a Digital Signature Certificate on the website of

 the Ministry of Corporate Affairs for which the Identity proves

such as Aadhar Card and PAN are needed. The non-collaboration

of both the Identity cards due to mismatch in gender, the

Petitioner failed to get the Digital Signature Certificate.

15. It is to be noted that PAN card is not only important for setting up

of the company but also draws the wide horizon of its usage in

order to: pay taxes; register a business; purchase property and

vehicles; deposit and invest money; make insurance payments of

a value greater than Rs 50,000; make payments towards

restaurant, hotels, and transport of a value greater than Rs

50,000; remit money out of India; transfer funds from NRE to

NRO account. Lack of a PAN card bears with it serious tax

penalties for individuals and businesses.

16. Vide letter dated 27.09.2017, the Gujarat Government has taken a

step to include the third category in the application form for

obtaining PAN Card. The said Notification is as follows:

―Office of the

Chief Commissioner of Income-tax

1st floor, Aayakar Bhavan, Race Course Circle Vadodara-390007

Email Id: baroda.ccit@incometax.gov.in
Tele:(0265)2323691 fax: (0265)2340227

Date: 27/09/2017
To
The Pr DGIT (System),
Ground. Floor, ARA Centre,
E-2. Jhandewalan Extension, New Delhi-110055

Sir,
Subject: Petition by Lakshya Trust (Wajood), Vadodara, for the
inclusion of Third Gender Column in application form for
obtaining PAN card- regarding.

Kindly refer to the above

2. In this regard, I am directed to forward herewith a petition

dated 26/09/2017 submitted by Lakshya Trust (Wajood). Vadodara,
stated to be engaged mainly in the various welfare schemes and
upliftment of transgender community, with a request for the inclusion
of a column for transgenders in the application form for obtaining
PAN Card. It has also stated by them that consequent to Supreme
Courts’s judgement on transgenders, various Government Agencies
have made necessary changes in their application forms and included
a column for transgenders. However, there is no such column in the
application form for obtaining PAN card.

3. In view of the above. I am directed to forward herewith the

aforementioned
petition for kind necessary action at your end.

Yours faithfully.

[ K. V. Sreevalsan ]- I.T.O. (HQ & TPS)-1,

For the Chief Commissioner of Income Tax.
Vadodara
Encl. As above

Copy for information to:

The Project Director- Lakshya Trust. Vadodara.

Address Lakshya Trust‘- 4. Rajdhani Society, Opp. ESSAR, Petrol

Pump Waraswa Ring Road, Vadodara-390006.

[ K. V. Sreevalsan ]- I.T.O. (HQ & TPS)-1,

For the Chief Commissioner of Income Tax.

Vadodara
 Grounds

16. On 19.09.2017, the impugned order was made which is

impugned in this Special Leave Petition on the following grounds:

17. In making the impugned order the learned judge has not

considered the Civil Writ Jurisdiction Case No. 13315 of 2017

wherein the Landmark judgement of this Court in National Legal

Services Authority v Union of India & Ors 2014(5) SCC438

which laid down guidelines relating to the treatment of

transgender persons.

a. The Hon‘ble High Court failed to understand that the denial of a

PAN card has far- reaching and detrimental implications for

Petitioner‘s life and other people falling under the category of

Third Gender. Therefore, it is submitted that preventing

transgender persons receiving a PAN card by solely limiting

registration to males and females is arbitrary, incongruent with

the decision of the Supreme Court in NALSA (2014), and is

inconsistent with numerous provisions of the Constitution,

namely: equality and equal protection clauses of Article 14, non-

discrimination principles of Article 15 and 16, the right to self-

expression contained in Article 19, and the rights to personal

autonomy and a life of dignity enshrined within the right to life

guarantee of Article 21.

b. The High Court is unwilling to consider the fact that the recent

notification by the Respondent 3 to link PAN and Aadhar has

further exacerbated the impact of excluding the Petitioner from

PAN. In this case it is impossible for the Petitioner to link the

identification as Aadhar allows for a third gender and PAN does

not.

c. The High Court has with haste dismissed the Petition by

overlooking the fact that the petitioner has nowhere challenged

the notification of Linking the Aadhar and PAN issued by the

Respondent 1. The Petitioner only sought to self-identify as Third

Gender in PAN for the purpose of linking PAN and Aadhar and to

avail of the associated benefits.

d. It is imperative that the Petitioner is given a sufficient amount of

time to link the identification after receiving a PAN card so that

Petitioner does not needlessly suffer additionally penalties due to

Respondent‘s ignorance and unpreparedness.

e. In Petitioner‘s case before the Hon‘ble High Court failed to

interpret the essence of the NALSA judgment which has brought

equal status in law to all the transgender individual like Petitioner,

bestowing on them ―full moral citizenship and iterating their right

to life‖ under Article 21 of the Constitution.

f. The Court failed to understand the resulting effect of

Respondent’s policy which will prevent the Petitioner from carrying

a PAN card and deprived the benefits thereof. This can have
 potentially serious implications on a petitioner’s ability to live a full

life. The benefits of a PAN card are far reaching and a person’s

PAN is increasingly used to verify identity for various goods and

services, exclusion from which could have deleterious effects on a

one’s life. This policy, contradicts a fundamental doctrine of

international law, the universal enjoyment of human rights.

18. The Petitioner in its submission would like bring a note before this

Hon‘ble Court that how the High Court failed to interprete the

guidelines laid by the Hon‘ble Supreme Court in National Legal

Services Authority v Union of India & Ors 2014(5) SCC438.

a) The decision of the Supreme Court in NALSA clearly

establishes the legal existence of a ‗Third Gender‘ separate and

equal to the gender categories of male and female. Further,

the Hon‘ble Supreme Court granted Transgender persons the

right to decide their self identified gender and directs the

government to grant legal recognition of same.

b) The Hon‘ble Court in para 127 says, ―the first and foremost

right is to recognize TGs as ‗third gender‘ in law as well. This is

a recognition of their right of equality enshrined in Art.14 as

well as their human right to life with dignity, which is the

mandate of the Art.21 of the Constitution. This interpretation

is in consonance with new social needs. By doing so, this Court

is only bridging the gap between the law and life and that is

the primary role of the Court in a democracy‖.

c) It is to be noted that the Supreme Court in NALSA observed

the importance of the ‗Yogyakarta Principles‘ in informing

approaches to the rights of transgender persons.

―..Principle 1 of the Yogyakarta Principles reaffirms the right

to the universal enjoyment of human rights, providing

that:

1. All human beings are born free and equal in dignity and

rights. Human beings of all sexual orientations and gender

identities are entitled to full enjoyment of all human rights.‖

―..Principle 2 of the Yogyakarta Principles addresses the

rights to equality and non- discrimination, stating

that:

―Everyone is entitled to enjoy all human rights without

discrimination on the basis of sexual orientation or gender

identity…. Discrimination on the basis of sexual orientation

or gender identity includes any distinction, exclusion,

restriction or preference based on sexual orientation or

gender identity which has the purpose or effect of

nullifying or impairing equality before the law or the equal

protection of the law, or the recognition, enjoyment or

exercise, on an equal basis, of all human rights and

fundamental freedoms. Discrimination based on sexual

orientation or gender identity may be, and commonly is,

compounded by discrimination on other grounds including

 gender, race, age, religion, disability, health and economic

status.‖

―..Principle 3 of the Yogyakarta Principles asserts the

Right of Recognition before the Law: ―Everyone has

the right to recognition everywhere as a person before the

law. Persons of diverse sexual orientations and gender

identities shall enjoy legal capacity in all aspects of life.

Each person‘s self-defined sexual orientation and gender

identity is integral to their personality and is one of the

most basic aspects of self-determination, dignity and

freedom….‖

―States shall… Take all necessary legislative, administrative

and other measures to ensure that procedures exist

whereby all State-issued identity papers which indicate a

person‘s gender/sex — including birth certificates,

passports, electoral records and other documents — reflect

the person‘s profound self-defined gender identity‖

d) The Petitioner, herein, would like to draw the attention of this

Hon‘ble on two extracts under Para 82 and Para 83 of NALSA:

,‖..Para 82. Gender identity as already indicated forms the core

of one‘s personal self, based on self identification, not on

surgical or medical procedure. Gender identity, in our view, is

an integral part of sex and no citizen can be discriminated on

 the ground of gender identity, including those who identify as

third gender…

Para 83.‖ We, therefore, conclude that discrimination on the

basis of sexual orientation or gender identity includes any

discrimination, exclusion, restriction or preference, which has

the effect of nullifying or transposing equality by the law or

the equal protection of laws guaranteed under our

Constitution, and hence we are inclined to give various

directions to safeguard the constitutional rights of the

members of the TG community.‖

e) The court specified that the rights of a transgender person are

prima facie violated if the state forces them to identify as

either male or female. Further, the fundamental rights of

equality before the law and equal protection of the law

deriving from Article 14, applies to all people, including those

people who identify as third gender in the same manner as it

applies to those people who identify as male or female.

The court noted at Para 61, ―Equality includes the full and

equal enjoyment of all rights and freedom. Right to equality

has been declared as the basic feature of the Constitution and

treatment of equals as unequals or unequals as equals will be

violative of the basic structure of the Constitution.‖

The court continues in para 62, ―Non-recognition of the

identity of Hijras/transgender persons denies them equal

protection of law...‖
f) Preventing people of a certain legally recognised gender,

namely Third Gender, from selecting their self- identified

gender constitutes an illegitimate restriction of the freedom of

expression under Article 19 of the Constitution. Para 69

―..Article 19(1) (a) of the Constitution states that all citizens

shall have the right to freedom of speech and expression,

which includes one‘s right to expression of his self-identified

gender.‖ The court went on in Para 72 to express the view

that ‖..State cannot prohibit, restrict or interfere with a

transgender‘s expression of such personality, which reflects

that inherent personality.‖

g) The Supreme Court asserted in NALSA that gender identity is a

fundamental aspect of a life of dignity and inseparable from

the right to life protected by Article 21 under Para 74 and 75,

the Hon‘ble goes on to say,

Para 74. ―Recognition of one‘s gender identity lies at the heart

of the fundamental right to dignity. Gender, as already

indicated, constitutes the core of one‘s sense of being as well

as an integral part of a person‘s identity. Legal recognition of

gender identity is, therefore, part of right to dignity and

freedom guaranteed under our Constitution.

Para 75. Article 21, as already indicated, guarantees the

protection of ―personal autonomy‖ of an individual. In Anuj

Garg v. Hotel Association of India (2008) 3 SCC 1

(paragraphs 34-35), this Court held that personal

 autonomy includes both the negative right of not to be

subject to interference by others and the positive right of

individuals to make decisions about their life, to express

themselves and to choose which activities to take part in. Self-

determination of gender is an integral part of personal

autonomy and self-expression and falls within the realm of

personal liberty guaranteed under Article 21 of the

Constitution of India.‖

Para 80‖.. Gender identity is integral to the dignity of an

individual and is at the core of ―personal autonomy‖ and ―self-

determination‖. Hijras/Eunuchs, therefore, have to be

considered as Third Gender, over and above binary genders

under our Constitution and the laws.

h) The relevant part of the Judgement of the bench of Justice

Radhakrishnan and A.K Sikri, declare:

―(1) Hijras, Eunuchs, apart from binary gender, be treated as

―third gender‖ for the purpose of safeguarding their rights

under Part III of our Constitution and the laws made by the

Parliament and the State Legislature.

(2) Transgender persons‘ right to decide their self-

identified gender is also upheld and the Centre and

State Governments are directed to grant legal

recognition of their gender identity such as male, female

or as third gender.‖
19. The Petitioner has reason to believe that he will not get justice

from this Hon‘ble Court from the manner in which the Hon‘ble

Court is brushing aside the submissions made by the petitioner

herein and is unwilling to consider the petitioner‘s requests for

documents to be produced.

20. The Petitioner has the reason to believe that the unequal and
disparate treatment given to an individual at hand of the state
violates several fundamental principles of international law and
the constitution of India. The exclusion made by the
Respondents by preventing the Petitioner self selecting the legal
gender and thus excluding the Petitioner from holding PAN card.

List of Date

Date Events

26.06.2017 Notification No. 7 of 2017 issued by the Respondent

No. 3 with respect to the compliance of the newly
inserted Section 139AA of the Income Tax.

True copy of the same is at Annexure P-1

(Page ____ to ____) hereto.

01.08.2017 The Petitioner filed the representation before the

Respondent 6.

True copy of the same is at Annexure P-2

(Page ____ to ____) hereto.

27.09.2017 The Gujarat Government has taken a step to include
the third category (Transgender) in the application
form for obtaining PAN Card.

.09.2017 The petitioner filed writ Petition in Public Interest

Litigation before the Hon‘ble High Court of Patna to
issue direction to the Union of India to create separate
category for the transgender in the category of the
gender in Permanent Account Number (PAN) form.

True copy of the same is at Annexure P-3

(Page ____ to ____) hereto.

19.09.2017 By way of the impugned order and judgement the

Hon‘ble High Court Dismissed the petition.

21.11.2017 The Petitioner was recognised as the Entrepreneur by

the Government of Bihar for the innovative ideas for
the new Start-up known as NaachBaaja.com

True copy of the same is at Annexure P-4

(Page ____ to ____) hereto.

03.2018 Hence the present Special Leave to Appeal is filed.

 IN THE SUPREME COURT OF IDIA

[SCR Order XXI Rule 3(1)(a)]

CIVIL APPELLATE JURISDICTION

Special Leave Petition (C)No. of 2018

(Arising out of final order dated 19.09.2017 passed by the Hon‘ble

High Court at Patna in Writ Petition (C) 13315 of 2017)

In the matter of

Reshma Prasad @ Ramesh Prasad, Transgender son /daughter of

Ram Parvesh Prasad, Resident of House of Vinda Yadav, Goria Toli,

Station Road, P.S. – Kotwali, District – Patna

…………Petitioner

Versus

1. The Union of India through the Secretary, Ministry of Finance,

Government of India, Delhi;

2. The Department of Revenue through Revenue Secretary,

Ministry of Finance, Government of India, Delhi

3. The Central Board of Direct Taxes through Chairman, North

Block, New Delhi;

4. The Principal Director General of Income Tax (Systems), New

Delhi;

5. The Principal Director General of Income Tax (Administration),

New Delhi;

6. The Chief Commissioner (Bihar & Jharkhand), Department of

Income Tax, Patna

In the matter of

Position of parties

Before the High Before this

Court Hon‘ble Court

1. Reshma Prasad Petitioner No. 1 Petitioner No.1

VERSUS

1. Union of India Respondent no.1 Respondent no.1

Through Cabinet Secretary

Cabinet Secretariat,

Rashtrapati Bhawan, Delhi

110001

2. The Department of
 Revenue through

Revenue Secretary,

Ministry of Finance,

Government of India,

Delhi

3. The Central Board of

Direct Taxes through

Chairman, North

Block, New Delhi;

4. The Principal

Director General of

Income Tax

(Systems), New

Delhi;

5. The Principal

Director General of

Income Tax

(Administration),

New Delhi

To,

Hon. The Chief Justice of India and

 His Companion Justices, of

the Supreme Court of India

Humble petition of the Petitioners most respectfully sheweth:

1. The instant petition is being filed against the final order dated

19.09.2017 passed by the Hon‘ble High Court at Patna in Writ

Petition (Civil) 13315/2017 and vide its order the High Court

dismissed the Petition and gave liberty to approach before this

Court.

IA. No Writ Appeal or LPA lies against the impugned

order/judgement for which the present SLP is filed.

2. Question of Law:

The Petitioner states that following question of law arise for

consideration of this Hon'ble Court:

a. Whether the Hon‘ble High Court rightly dismissed the

Petition without interpreting the principles laid down by

Hon‘ble Supreme Court in National Legal Services

Authority versus Union of India and Others (2014)

5 SCC 448?

b. Whether the Hon‘ble High Court failed in protecting the

interest of the individual enshrined under Articles 14-16,

19 and 21 of the Constitution of India?

 c. Whether the Hon‘ble High Court has failed to consider the

plea of the Petitioner to create separate category for the

transgenders in the category of the gender in Permanent

Account Number (PAN) form?

d. Whether the Hon‘ble High Court failed to preserve the

spirit of the preamble of the Constitution and international

Convention for granting recognition to the Petitioner

(Transgender person)?

3. Declaration in terms of Rule 3 (2)

The Petitioners state that no other petition seeking leave to

appeal has been filed by them against the order/judgement

dated 19.09.2017 passed by the Hon‘ble High Court at Patna

in Writ Petition (Civil) 13315 of 2017.

4. Declaration in terms of Rule (5):

The Petitioners state that the Annexures produced alongwith the

instant SLP are true copies of the pleadings/ documents which

formed part of the record of the case in the Court/ Tribunal

below against whose order the leave to appeal is sought for in

this petition.

5. Grounds:

A. The Hon‘ble High Court failed to understand that the denial

of a PAN card has far- reaching and detrimental implications

 for a Petitioner‘s life and other people falling under this

category of Transgender. Therefore, It is submitted that

preventing the transgender persons receiving a PAN card by

solely limiting registration to males and females is arbitrary,

incongruent with the decision of the Supreme Court in NALSA

(2014), and is inconsistent with numerous provisions of the

Constitution, namely: equality and equal protection clauses of

Article 14, non- discrimination principles of Article 15 and 16,

the right to self- expression contained in Article 19, and the

rights to personal autonomy and a life of dignity enshrined

within the right to life guarantee of Article 21.

B. The Hon’ble High Court is unwilling to consider the fact that

the recent notification by the Respondent 3 to link PAN and

Aadhar has further exacerbated the impact of excluding the

Petitioner from PAN. In this case it is impossible for the

Petitioner to link the identification as Aadhar allows for a third

gender and PAN does not.

C. The Hon’ble High Court has with haste dismissing the Petition

by overlooking the fact that the petitioner has nowhere

challenged the notification of Linking the Aadhar and PAN

issued by the Respondent 1. The Petitioner only sought to

self-identified as the Transgender in PAN for so that PAN and

Aadhar could be linked for the future benefits tied to it.

D. The Hon‘ble High Court failed to interpret the essence of the

NALSA judgment which has brought equal status in law to all

the transgender individual like Petitioner, bestowing on them

―full moral citizenship and iterating their right to life‖ under

Article 21 of the Constitution.

E. The Hon’ble High Court failed to understand the resulting

effect of Respondent‘s policy which will prevent the Petitioner

from carrying a PAN card and deprived the benefits thereof.

This can have potentially serious implications on a petitioner‘s

ability to live a full life. The benefits of a PAN card are far

reaching and a person‘s PAN is increasingly used to verify

identity for various goods and services, exclusion from which

could have deleterious effects on a one‘s life. This policy

directly contradicts a central tenant of international law, the

universal enjoyment of human rights.

F. The unequal and disparate treatment of Petitioner at the

hand of the state violates several fundamental principles of

international law: those specific rights set out in Yogykarta

principles, the rights to life and privacy guaranteed by the

International Covenant on Civil and Political Rights; non-

discrimination on the basis of gender as set out the

International Covenant on Economic Social and Cultural

Rights.
6. PRAYER:

In the light of the facts, circumstances and grounds set out

herein above, it is most respectfully showeth prayed that

this Hon‘ble Court may further be pleased to:

(i) Grant Special Leave to appeal against the impugned order dated
19.09.2017 passed by the Hon’ble High Court at Patna in Writ
Petition 13315 of 2017.

(ii) Direct the Respondents, to forthwith recognize and provide a

separate category of third gender in addition to that of Male and
Female in Form No. 49A of Income Tax Rules 1962, in the lights of
the pronouncement made in National Legal Services Authority v.
Union of India & Ors 2014(5) SCC438, by the Hon’ble Supreme
Court.

(iii) Direct the Respondents, to have a separate option of Third

Gender in the category of gender used in different forms (online
and offline), issued by the Income Tax Department.

(iv) Direct the Respondents to comply with the letter dated

27.09.2017 of Chief Commissioner Income Tax, Vadodara, Gujarat
by including third gender in the PAN.

(v) Direct to the Respondents that the delay in filing of tax return be
condoned.

(vi) Pass such further order as this Hon‘ble Court may deem fit and
proper in circumstances of the case.

AND FOR THIS ACT OF KINDNESS PETITIONERS AS DUTY BOUND

SHALL EVER PRAY.

Drawn By: Nabila Hasan, Advocate .

(Satya Mitra)

Advocate for the Petitioner

 Filed On: .03.2018

IN THE SUPREME COURT OF INDIA

[SCR Order XXI Rule 3(1)(a)]

CIVIL APPELLATE JURISDICTION

Special Leave Petition (C) No. of 2018

(Arising out of final order dated 19.09.2017 passed by the Hon‘ble

High Court at Patna in Writ Petition (C) 13315 of 2017)

IN THE MATTER OF

Reshma Prasad …Petitioner

Versus

Union of India & Ors …Respondents

AFFIDAVIT

I, Reshma Prasad, Transgender son/daughter of Ram Parvesh Prasad,

aged about 38 years, R/o Houseof Vinda Yadav,Goria Toli, Station Road, P.S

Kotwali District-Patna, do hereby solemnly affirm and state as under:

1. That I am the Petitioner in the above captioned petition, and in such

capacity, I am competent to swear this affidavit.

2. That the statement of the facts contained in Synopsis and list of dates

at pages of to of the SLP (C), page to page, Paragraph 1 to

are true and correct to my knowledge and brief.

3. asthe contents thereof are true to the best of my knowledge and

belief and nothing material has been concealed.

4. I state that the facts and submissions made therein are based on

legal advice received from my counsel and believed to be true and

correct.

5. That the Petitioner has not filed any other or similar Petition before

this Hon`ble Court.

6. I further state that the Annexures annexed to the Special Leave

Petition are true copies of their respective originals.

Deponent

Verified at Delhi on ___ day of March 2018 that the contents of the

Affidavit are true and correct to my knowledge and belief and nothing

material has been concealed therefrom.

Deponent
 IN THE SUPREME COURT OF INDIA

[SCR Order XXI Rule 3(1)(a)]

CIVIL APPELLATE JURISDICTION

Special Leave Petition (C) No. of 2018

(arising out of interim order dated 19.09.2017 passed by the Hon‘ble High

Court at Patna in Writ Petition (C) 13315 of 2017)

In the matter of:

Sanjiv Chaturvedi …Petitioner

Versus

Union of India & Ors …Respondents

Certificate

Certified that this Special Leave Petition is confined only to the pleadings

before the Court whose order is challenged and the other documents relied

upon thereat. No additional facts, documents or grounds have been

taken/relied upon in this petition. Further certified that the copies of the

annexures attached to the petition are necessary to answer the questions

of law raised and to make out grounds urged in this petition. This

certificate is given on the basis of instructions given by the petitioner, and

affiant whose affidavit is filed in support of the Special Leave Petition.

Delhi

Filed on 12.01.2018

Drawn by: Nabila Hasan

Filed by: (Satya Mitra)

Advocate for the Petitioner