Delhi High Court Rejects PIL Seeking Tax On Agricultural Income, Says Issue Lies with Legislature

The Delhi High Court has held that Courts cannot issue directions compelling the legislature or executive to enact a law, including for taxation of agricultural income, and dismissed a public interest litigation seeking such relief.

A Division Bench comprising Justices D.K. Upadhyaya and Tejas Karia dismissed the petition as “highly misconceived” and held that no mandamus can be issued to direct legislation on taxation of agricultural income. The judges said:

"We cannot issue a mandamus asking them to legislate,"

The petition was filed by Aakash Goel, who challenged the exemption of agricultural income from taxation in Delhi. He alleged that a “continued blanket exemption” allowed high agricultural earners to remain outside the tax net.

He contended that this resulted in fiscal inequality and an arbitrary classification between taxpayers, particularly salaried individuals, traders, and other citizens who continue to bear tax liability. His plea argued that the alleged inaction violated Articles 14, 38 and 265 of the Constitution by permitting differential treatment among similarly placed taxpayers.

Goel also stated that he had submitted representations and reminder communications seeking legislative intervention to tax high agricultural income, but the authorities did not act.

Dismissing the plea, the High Court reiterated that Courts cannot compel the legislature or executive to frame a law through judicial directions.