2023 (2) TMI 646 - SCH - Income Tax

Seeking effective income tax regulation on sale of personal cars in order to prevent misuse of tax regulations - Allow only one personal car per person or allow second car after imposing some environment CESS - Considering air pollution a Pan India disease in an epidemic form - writ of mandamus under Article 226 of constitution of India to direct the respondents to initiate an effective National Program against air pollution in order to get special attention, priority and better co ordination amongst States and Centre with better utilization of budget, etc. Pass an order to health authorities to release some advisories for vulnerable class i.e. pregnant ladies regarding what to do what not to do to safeguard themselves from air pollution - HELD THAT - The issues which are raised in the petition under Article 32 of the Constitution of India in the present case pertain to the policy domain. Hence, we are not inclined to entertain the Petition. The petitioners are at at liberty to pursue their grievances before the authorities in accordance with law. Subject to the aforesaid, the Petition is disposed of.

Issues involved:
Petition seeking effective income tax regulation on sale of personal cars, withdrawal of tax benefit for second car to companies or professionals, allowing only one personal car per person or imposing environment CESS for a second car, initiating a National Program against air pollution, releasing advisories for vulnerable class regarding air pollution.

Analysis:

1. Effective income tax regulation on sale of personal cars:
The petitioners sought an order to ensure effective income tax regulation on the sale of personal cars to prevent misuse of tax regulations. They proposed making a copy of the last return filed mandatory for purchasing a personal car in addition to the PAN card. Furthermore, they requested the withdrawal of tax benefits for a second car to companies or professionals. However, the Court declined to entertain this issue, stating that the matters raised fall within the policy domain.

2. Limiting personal cars and imposing environment CESS:
The petitioners also requested allowing only one personal car per person or permitting a second car after imposing some environmental CESS. This issue was not entertained by the Court as it was deemed to be within the policy domain, and the petitioners were advised to pursue their grievances before the appropriate authorities in accordance with the law.

3. Initiating a National Program against air pollution:
The petitioners urged the Court to issue a writ of mandamus under Article 226 of the Constitution of India to direct the respondents to initiate an effective National Program against air pollution. The Court declined to entertain this issue as well, citing that the matters raised pertain to the policy domain and advised the petitioners to address their concerns through the appropriate legal channels.

4. Releasing advisories for vulnerable class regarding air pollution:
Lastly, the petitioners sought an order for health authorities to release advisories for vulnerable classes, such as pregnant ladies, regarding measures to safeguard themselves from air pollution. The Court disposed of the petition, allowing the petitioners to pursue their grievances before the relevant authorities as per the law.

In conclusion, the Supreme Court declined to entertain the petition as the issues raised primarily fell within the policy domain. The petitioners were advised to address their concerns through the appropriate legal channels and pursue their grievances before the authorities in accordance with the law. The petition was disposed of, and pending applications were also disposed of accordingly.

← Previous Next →