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The Delhi High Court connected Wednesday (May 13, 2026) rejected a petition against the broad exemption from taxation liability fixed to cultivation income successful the capital.
A Bench of Chief Justice D.K. Upadhyaya and Justice Tejas Karia stated that the contented fell extracurricular the court’s domain and it cannot nonstop the Delhi Government to legislate a instrumentality to present a caller taxation framework.
“From the perusal of the supplication clause of the writ petition, it is evident that the petitioner is asking america to contented a mandamus to the legislature to enact a peculiar law. Such a mandamus, successful our opinion, is impermissible to beryllium issued. The writ is highly misconceived and thereby dismissed,” the Court said.
Petitioner Aakash Goel, successful his plea, said the “continued broad exemption” of cultivation income from taxation for Delhi residents resulted successful fiscal inequality and amounted to an arbitrary classification among taxpayers.
The plea said the petitioner was not seeking a “blanket imposition of taxation connected cultivation income”, arsenic determination was a favoritism betwixt economically susceptible farmers and affluent individuals deriving cultivation income, and exempting high-net-worth individuals with cultivation income lacked the rational nexus with the entity of protecting tiny farmers.
“In practice, lone the states of Assam and West Bengal proceed to levy cultivation income taxation successful an effectual manner, chiefly successful narration to plantation crops, particularly tea. The Assam Agricultural Income-tax Act, 1939, and the West Bengal Agricultural Income-tax Act, 1944, stay successful unit and are operational, whereas astir different states person either repealed their cultivation income-tax laws oregon reduced enforcement to a simply nominal level. In the National Capital Territory of Delhi, nary specified authorities exists astatine all, and cultivation income continues to stay afloat exempt from taxation,” the plea said.
