The Supreme Court on Tuesday declined to entertain a public interest litigation seeking the introduction of a creamy layer criterion for tax exemptions available to certain Scheduled Tribe communities, observing that the issue pertained to legislative policy and was within the exclusive domain of Parliament.
The Bench of Chief Justice of India (CJI) Surya Kant and Justice V Mohana disposed of the petition filed by Advocate Ashwini Kumar Upadhyay, while granting him liberty to approach the Parliamentary Petitions Committee with a detailed representation.
Appearing in person, the petitioner challenged the continued grant of tax exemptions to members of certain Scheduled Tribe communities without taking into account their economic advancement. He contended that the existing framework resulted in unequal treatment and violated Articles 14, 19 and 27 of the Constitution.
According to the petitioner, financially affluent individuals possessing substantial assets, businesses and economic resources continued to avail benefits that were originally intended for socially and economically disadvantaged sections of Scheduled Tribe communities.
The plea sought the introduction of a creamy layer mechanism to exclude economically advanced beneficiaries from claiming such exemptions. It was argued that the social and economic circumstances prevailing at the time the exemptions were introduced had undergone significant changes over the years.
The petitioner pointed to improvements in literacy levels, educational attainment and access to economic opportunities among certain sections of Scheduled Tribe communities and submitted that the existing policy framework required reconsideration in light of contemporary realities.
During the hearing, the Bench repeatedly observed that the issues raised in the petition involved legislative and policy considerations falling within the competence of Parliament. The Court noted that decisions relating to the formulation, amendment or modification of welfare and taxation policies are matters that must be examined by elected representatives through the legislative process.
The Chief Justice observed that Parliament was the appropriate forum to determine whether any revision or restructuring of the existing statutory and policy framework was necessary. The Court further pointed out that citizens seeking legislative changes have an available remedy through the Parliamentary Petitions Committee, which is empowered to consider such representations.
When the petitioner pressed for judicial intervention, the Court indicated that specific instances of misuse or abuse of statutory benefits, if any, could be pursued independently before the competent authorities in accordance with law.
Holding that the relief sought essentially required formulation, revision and amendment of public policy, the Supreme Court declined to exercise its jurisdiction in the matter. The petition was accordingly disposed of, with liberty granted to the petitioner to submit a comprehensive representation before the Parliamentary Petitions Committee. The Court also permitted him to forward copies of the petition to the respondents for appropriate consideration.
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