Akola Municipal Corporation v. Zishan Hussain Azhar Hussain ; 2025 INSC 1398 - PIL -Economic/Fiscal Policy Reforms

Constitution of India - Article 226 - Judicial interference by way of public interest litigation is available only if there is injury to public because of dereliction of constitutional obligations on the part of the Government. The writ jurisdiction of the High Court cannot be exercised in public interest for questioning the economic/fiscal policy or reforms sought to be undertaken by the Government or its functionaries. (Para 21) Court cannot substitute its judgment for that of the legislature or its agents as to matters within the province of either.  (Para 20) [Context: Supreme Court held that High Court was not justified to interfere in the economic policy decision taken by the Corporation to increase the rates of the property taxes and particularly when such revision was made after a considerable gap of about 16 years: The matters of tax revision fell squarely within the domain of the Corporation-Corporation, and the High Court ought not to have reassessed the merits of the policy decision as if it was sitting in appeal over the said decision. Trivial errors in the process of revision would not vitiate the entire regime of tax revision and collection. (Para 19) ]