The Delhi High Court on Wednesday (May 13, 2026) rejected a petition against the blanket exemption from tax liability given to agricultural income in the capital.
A Bench of Chief Justice D.K. Upadhyaya and Justice Tejas Karia stated that the issue fell outside the court’s domain and it cannot direct the Delhi Government to legislate a law to introduce a new taxation framework.
“From the perusal of the prayer clause of the writ petition, it is apparent that the petitioner is asking us to issue a mandamus to the legislature to enact a particular law. Such a mandamus, in our opinion, is impermissible to be issued. The writ is highly misconceived and thereby dismissed,” the Court said.
Petitioner Aakash Goel, in his plea, said the “continued blanket exemption” of agricultural income from taxation for Delhi residents resulted in fiscal inequality and amounted to an arbitrary classification among taxpayers.
The plea said the petitioner was not seeking a “blanket imposition of tax on agricultural income”, as there was a distinction between economically vulnerable farmers and affluent individuals deriving agricultural income, and exempting high-net-worth individuals with agricultural income lacked the rational nexus with the object of protecting small farmers.
