New Delhi, 13 May (H.S.): The Delhi High Court on Wednesday declined to entertain a petition seeking the imposition of tax on income derived from agriculture in the national capital, the bench said. A division bench led by Chief Justice D.K. Upadhyay observed that the court cannot intrude into tax policy, which is a matter for the government and the legislature.

The bench held that it is not within the judiciary’s remit to direct the government on the form or substance of tax laws, and repeatedly questioned the petitioner during hearings on whether the court could legitimately issue an order compelling the government to enact specific taxation legislation.

The petition was filed by Akash Goyal. Counsel for the petitioner, Kumar Utkarsh, argued that while agricultural income is presently exempt from taxation, many individuals earn substantial sums from agriculture and thereby avoid paying taxes, which, he contended, fosters fiscal inequality. The petition claimed that the distinction between agricultural and non‑agricultural income is arbitrary.

It further argued that salaried employees, traders and professionals bear the tax burden, whereas simply designating income as agricultural allows high earners to escape taxation, amounting to discrimination in violation of Articles 14, 38 and 265 of the Constitution. The petitioner maintained that such exemptions constitute biased classification and unfair treatment of taxpayers.

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Hindusthan Samachar / Jun Sarkar