New Delhi, May 12 -- A Public Interest Litigation (PIL) filed before the Delhi High Court on Tuesday is seeking directions to the authorities to consider legislative and policy measures for taxation of high-income agricultural earnings in the National Capital Territory of Delhi.

The petition, filed argues that the continued blanket exemption granted to agricultural income from taxation has resulted in fiscal inequality and arbitrary classification among taxpayers. It contends that despite the constitutional framework permitting states to levy tax on agricultural income, no effective steps have been taken in Delhi to regulate or tax such high-income agricultural earnings.

According to the plea, the continued exemption is arbitrary, discr...