Ashwini Kumar Upadhyay Vs Union of India & Ors. (Supreme Court of India)
The Supreme Court disposed of a writ petition filed under Article 32 of the Constitution seeking directions to implement a creamy layer system for tax exemption available to Scheduled Tribes under Section 11 read with Serial No. 19 of Schedule III of the Income-Tax Act, 2025, so that the benefit would be limited to poor Scheduled Tribe individuals. Alternatively, the petitioner sought a declaration that the blanket tax exemption under the said provision was manifestly arbitrary, irrational, violative of Articles 14, 15, 19(1)(g), 21 and 27 of the Constitution, and therefore void and inoperative. After hearing the petitioner-in-person at length, the Court observed that the reliefs sought essentially involved the formulation, revision, or amendment of legislative public policy, making the Court an inappropriate forum for granting such relief at this stage. The Court granted liberty to the petitioner to approach the Committee on Petitions constituted under Rule 306 of the Rules of Procedure and Conduct of Business in Lok Sabha through a comprehensive petition and also permitted the petitioner to send a copy of the writ petition as a representation to the respondents and other concerned authorities. The writ petition and all pending applications were accordingly disposed of.
