• Concept of Scheduled Tribes is a colonial creation. The ones in the northeast are different from those in other parts of India. It is time for the central government to revisit the definition and Income-tax benefits. Article gives details of ST Kings across India. 

In 2014, I visited Tripura and saw the very imposing Ujjayanta Palace in Agartala. It was the residence of the former rulers and is now a Museum.

At the palace entrance I saw a bust of Dr Ambedkar. I asked security why, reconfirmed by locals too. He said that the rulers belong to Scheduled Tribe (ST) so Dr Ambedkar bust.

Bust of Ambedkar at entrance of Ujjayanta Palace. 2014.

Ujjayanta Palace.

“The titular Maharaja is Pradyot Bikram Manikya Deb Barma, who is also a prominent political figure leading the TIPRA Motha party.” Search result.  

As I drove around Agartala saw a function in honour of the ace music director late R D Burman. There I got to know that Burman Da was part of the royal family. I was surprised-the father son duo of S.D. and R.D. Burman, amongst Bollywood’s best music directors, were ST. No one ever spoke about this identity. 

R D Burman’s music is popular even years after he gave up his body.  

The only Tripura ST I had heard about was the late husband of actress Moon Moon Sen. That too because she chose to speak about it. Thus, he too must be ST. By patrilineality the Sen daughters, who are successful actresses, are also STs.

Actress, Raima Sen. 

In Tripura, former rulers belonging to the Debbarma community are ST. “The Tripur clan (also called as Tripuri or Tipra), who uses surname of Debbarma/Devbarman, are among the original inhabitants of the state.” 4

Ambedkar said belonged to the Depressed Classes (called SC by British). BRA fought for the SC community. Did he similarly fight for ST? So, inspite of Ambedkar not being ST, a bust of Ambedkar adorns the palace entrance

ST of Tripura worship Shiva. The tribal name of Lord Shiva is SUBRAI RAJA in Kok Borok dialect of Tripura’s tribal groups. A search states that not all tribals worship Siva. However, the Unakoti site features massive Shiva carvings. This indicates that local people, including tribals, had great reverence for Shiva. Shakti (Mother Goddess) is also worshipped in Tripura. The presence Tripura Sundari Mandir symbolises such worship.

Unakoti. Bottom of pic see Nandi.

Something similar in Odisha. Senior Journalist and author Sandhya Jain wrote in book Adi Devta Arya Devta. “Jagannatha’s tribal origins are undeniable, though the god is today inseparable from the ‘high’ Hindu panorama and is a key constituent of Orissa’s regional identity.” 

2. Were there any other Scheduled Tribe Kings?

Yes. A few examples.  

Jai Vilas Palace near Mumbai. Credits ‘Gallivanting Soul’

“The Gond Rajas of Garha-Mandla and Chanda are examples of an adivasi aristocracy that ruled in this region, and were "not only the hereditary leaders of their Gond subjects, but also held sway over substantial communities of non-tribals who recognized them as their feudal lords.” Source-Historical Perspectives of Different Tribal Groups in India by Subhash Meena and NP Singh Meena

Ram Nagar Fort, Mandla near Jabalpur is on banks of Holy Narmada. 

Meenas of Rajasthan (now ST) were rulers before the Kachhwaha Rajputs, the last rulers of Jaipur. 

Read  How Meenas got ST status

3. Do Scheduled Tribes pay Income-tax?

No.

According to section 10 (26) of the Income-Tax Act (excerpts), "A member of a Scheduled Tribe, as defined under clause 25 of article 366 of the Constitution, who resides in the States of Arunachal Pradesh, Manipur, Mizoram, Nagaland and Tripura is exempt from paying income-tax on any income which accrues or arises to him in these States.” Also read BT report This exemption applies to individuals on income that accrues or arises within the state. This cleartax.in link says that interest on securities is also exempt, reconfirmed.

4. Result of Tax Exemption?

While the government has their reasons for introducing section 10 (26) if today there are two employees in a state government office in Agartala, one ST and another non ST, the non ST shall pay income-tax on salary whilst ST is exempt.

These areas could become conduits for money laundering. A detailed investigation of sources of bank deposits in the Northeast might be revealing.  

5. Being ST is pre-requisite to claim Tax Exemption. In Christian majority states of Nagaland, Mizoram, Meghalya, Mizoram and others like Manipur, Arunachal ST’s who converted to Christianity continue to be treated as ST by the government.

Thus, in Manipur the Meitie community (Hindus) are liable to pay income-tax whilst Scheduled Tribes who converted to Christianity are not. ST converts get benefits of schemes like reservations etc.

In fact, one of the reasons of the 2025 Manipur conflict was a court order that declared the Meitie community to be ST.

6. Are Scheduled Tribes across the Northeast similar?

No. I travelled to all the northeastern states. In Mizoram, Aizwal I did not feel like I was in India.

In Shillong, Meghalaya, I met with tribal students learning computers at the Vivekananda Institute of Culture, Shillong.

7 Computer training class at Vivekananda Institute of Culture, Shillong.

During Hornbill Festival numerous programs are organised in Kohima. There is nothing ST about it. In fact, “Nagaland is known as “the only predominantly Baptist state in the world” and more than 96 per cent of the Naga people identify themselves as Christian.” Indian Express 2018

A friend with Nagas during Hornbill Festival, 2014.

At the festival, I met many Nagas, who clad in Jeans and T-shirt was hardly be called tribal. At the evening music concert (group from England performed) I felt as if I was in Mumbai, Delhi or London. If you wish to see tribal then go to Bastar in Chhatisgarh.

ST ladies Bastar during Bastar Dussehra. 2018.

7. Dr Maurya wrote ‘Scheduled Tribe in India – a Critical study’. 

Dr Maurya wrote in her paper, “So the state and discourse in India reject the term indigenous peoples' and prefer instead to use the Constitutional term Scheduled Tribes.” They are also called Anusuchit janjati.

Dr Maurya adds, “The Constitution of India does not define the criteria for recognition of Scheduled Tribes, but the definition contained in the 1931 Census was used in the initial years after independence. According to Census 1931, Schedule tribes are termed "backward tribes" living in the "Excluded" and "Partially Excluded" areas. The Government of India Act of 1935 called for the first time for representatives of "backward tribes" in provincial assemblies. Under 366 clause25 article of the Indian constitution defined scheduled tribes means such tribes or tribal communities or parts or groups within such tribes or tribal communities which are defined under Article 342 to be deemed as Scheduled Tribes under this constitution.”

Read The National Commission for Scheduled Tribes site on ST, definitions of tribal communities adopted in the 1931 Census which forms the basis for the provision in Article 342 (1).

Concept of Scheduled Tribes is a colonial creation. Further, the ones in the northeast are different from those in other parts of India.

It is time for the central government to revisit the definition and income-tax benefits. Surely, help the poor.

Those who convert to Islam and Christianity are not ST.

The purpose of this article is to provoke thought and not hurt the sentiments of the Scheduled Tribe community, individually or collectively.

Also read and references

1. Who are ST

2. Are Scheduled Tribe Converts ST under Uniform Civil Code

3. Why CASTE Census is Complex

4. Tripuri Roots through Rajmala

5. 14 Gods are the kula devta of the Tripuri people  

6. Mogs Buddhist community of Tripura

7. Album Tripura Sundari – Shakti Peeth

8. Album Temples of Tripura

9. Album Unakoti  

10. Dr Alka Maurya paper – ST in India

11. How Meenas got ST status

12. Discovering the Gond Palace in Madhya Pradesh

13. ST Welfare Grant

14. Tribal Museum Tripura