The Supreme Court today declined to entertain a Public Interest Litigation which sought a proper Income Tax regulation on the sale of personal cars to improve the environment by ensuring the judicious use of cars.

The Bench of CJI DY Chandrachud and Justice PS Narasimha while refusing the PIL, observed, “This is clearly a policy matter. Ensuring effective tax, allow one car per person, second car with environmental clearance, etc. are all policy matters. We cannot issue such directions."

“I am a surgeon. 1.5 crores cars were sold in the last five years. 11 lakh people are dying every year because of vehicular pollution. You are the last hope”, said the petitioner-in-person to the Court.

"We are not doubting your bonafide. We can’t intervene in every area of governance or policy", said the Bench while dismissing the PIL.

"We decline to entertain. Liberty is granted to pursue the remedies under the law. Dismissed", ordered the Court.

The PIL prayed that only one personal car per person should be allowed and any second car may be allowed after imposition of environment CESS. Further, it said that in addition to a PAN card, a copy of the last return filed should be made mandatory for purchasing a personal car.

The plea was filed by NGO Tsunami on Roads through Dr. Sanjay Kulshrestha, a Senior Consultant Pediatric Surgeon studying the subject of air pollution for a long time. As per the plea, every year about 30 lakhs cars are sold in India while on the contrary, the number of taxpayers in India having income above 10 lakhs per year has increased by 5.7 lakhs only [i.e from 5.8 lakhs in 2014 to 11.6 lakhs in 2019].

“Air pollution is now not only affecting from a pediatric to geriatric population but also started affecting the unborn i.e. human fetus. Approximately 25% of babies delivered in India suffer prematurity and fetal growth failure that would mean out of 2.6 crore babies delivered every year in India, 65 lakhs suffer this problem”, read the plea.

Cause Title- Tsunami on Roads (Registered NGO) v. Union of India and Ors.