More Stories

Informist, Wednesday, May 13, 2026

 

NEW DELHI – The Delhi High Court Wednesday rejected a public interest litigation seeking directions to the authorities to consider policy measures for taxing agricultural income in Delhi-National Capital Region. A bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tejas Karia said that the petition was highly misconceived. 

 

"From a perusal of the prayer clause it is apparent that the petitioner is asking the court to issue a mandamus to the legislature to enact a particular law. Such a mandamus in our clear opinion is not permissible. The writ petition is highly misconceived," said the high court. The direction sought by petitioner Aakash Goel fell squarely within the domain of the legislature. "Can we issue any such directions? You are asking us to direct the government to legislate," the bench observed.

 

The petitioner had said that the continued exemption granted to agricultural income had created fiscal inequality and enabled misuse by high-income individuals. The salaried employees, traders and professionals remained within the tax net, while wealthy individuals declaring agricultural income were able to avoid taxation, said the petitioner.

 

The exemption to agricultural income results in unfair classification and unequal treatment among taxpayers. The classification between agricultural and non-agricultural income was arbitrary, said the petitioner.

 

Although the constitutional framework allows states to impose taxes on agricultural income, no effective measures have been implemented in Delhi-National Capital Region to regulate or tax such earnings, said the petitioner. The petitioner has sought invocation of powers under Section 22(1)(a) of the Government of National Capital Territory of Delhi Act, 1991, to present the issue to the competent authority and begin consideration of legislative measures.  End

 

Reported by Surya Tripathi

Edited by Akul Nishant Akhoury

 

For users of real-time market data terminals, Informist news is available exclusively on the NSE Cogencis WorkStation.

 

Cogencis news is now Informist news. This follows the acquisition of Cogencis Information Services Ltd. by NSE Data & Analytics Ltd., a 100% subsidiary of the National Stock Exchange of India Ltd. As a part of the transaction, the news department of Cogencis has been sold to Informist Media Pvt. Ltd.

 

Informist Media Tel +91 (11) 4220-1000

Send comments to feedback@informistmedia.com

 

© Informist Media Pvt. Ltd. 2026. All rights reserved.