Delhi High Court Dismisses PIL Seeking Tax on Agricultural Income as “Misconceived”

The Delhi High Court dismissed a Public Interest Litigation seeking directions to impose tax on agricultural income in the National Capital Territory of Delhi.

A Division Bench comprising Chief Justice Devendra Kumar Upadhyaya and Justice Tejas Karia termed the plea “highly misconceived” and observed that courts cannot direct the government or legislature to frame laws or taxation policies.

The petition had challenged the continued exemption granted to agricultural income from taxation, arguing that it created fiscal inequality.

The Court, however, held that such policy decisions fall within the legislative domain and not judicial intervention.