Overview
- The Delhi High Court division bench, which ruled Wednesday, dismissed a PIL on taxing agricultural income in Delhi as highly misconceived.
- Chief Justice D K Upadhyaya and Justice Tejas Karia said the court cannot issue a mandamus ordering the government to enact a tax law.
- Petitioner Aakash Goel sought directions to consider taxing high earners with farm income after his 2025 and 2026 representations drew no response.
- The plea argued Delhi has authority under Article 246 and State List Entry 46 to tax agricultural income and said blanket exemptions breach Articles 14, 38, and 265.
- With the case thrown out, there is no change to Delhi’s tax rules, while only Assam and West Bengal still apply agricultural income taxes in practice.