2015 (7) TMI 375 - HC - Indian Laws

Court upholds denial of Income Tax Returns disclosure, emphasizing privacy rights over public interest.

Shailesh Gandhi Versus The Central Information Commission and Others

The court dismissed the Petition, affirming the decisions of the CPIO, First Appellate Authority, and Central Information Commission. It held that the ... Scope of RTI - seeking Income Tax Returns and balance sheets of others of elected representatives - right to privacy - RTI application requesting certain information and more particularly the Income Tax Returns and balance sheets of the Respondent No.3 herein for the preceding three years - The CPIO of the Income Tax Department thereafter by her order dated 212013 denied the said information sought by the Petitioner. It was observed in the said order that the information sought for has no relationship to any public activity or interest and therefore does not qualify in view of the provisions of Section 8(1)(j) of the said Act. Held that:- Since the right to privacy has been recognized as a fundamental right to which a citizen is entitled to, therefore, unless the condition mentioned in Section 8(1)(j) is satisfied, the information cannot be provided. Hence the burden on the Applicant is much more onerous than may be a routine case. - In the instant case, the said burden cannot said to have been discharged by the Petitioner. There is a basic fallacy in the contention raised on behalf of the Petitioner. The Petitioner wants to proceed on the hypothesis that the information sought by him cannot be denied to the Parliament. In so far as the Parliament is concerned, the Parliament has its own rules of business and it therefore cannot be presumed that the information in respect of the Income Tax Returns of a Member of Legislature would be sought. The same would undoubtedly be in the discretion of the Honourable Speaker. In the said context, it is also relevant to refer to Section 75A of the Representation of the People Act under which every elected candidate for a House of Parliament has to furnish information relating to the movable and immovable property, his liabilities to any public financial institution, his liabilities to the Central Government or the State Government to the Chairman of the Council of States or the Speaker of the House of the People i.e. Loksabha or the Chairman of the Council of the State i.e. Rajyasabha. Hence there are adequate provisions in the Representation of the People Act under which the information sought is to be provided to the Parliament to the extent mentioned in the said provisions and therefore reliance cannot be placed on the proviso to Section 8(1)(j) to contend that the exemption provided in the said Section would not operate. RTI application was rightly rejected Issues Involved:1. Rejection of RTI application seeking Income Tax Returns.2. Public interest versus privacy under Section 8(1)(j) of the RTI Act.3. Application of judgments in similar cases.4. Interpretation of the proviso to Section 8(1)(j) of the RTI Act.5. Relevance of the Representation of the People Act, 1950.Detailed Analysis:1. Rejection of RTI Application Seeking Income Tax Returns:The Petitioner, an RTI activist, sought the Income Tax Returns and balance sheets of Respondent No.3 for the preceding three years, citing public interest to compare the affidavit given to the Election Commission with the Income Tax returns. The CPIO denied the request under Section 8(1)(j) of the RTI Act, stating the information sought had no relationship to any public activity or interest and would cause unwarranted invasion of privacy. This decision was upheld by the First Appellate Authority and the Central Information Commission.2. Public Interest Versus Privacy Under Section 8(1)(j) of the RTI Act:Section 8(1)(j) exempts personal information from disclosure unless larger public interest justifies it. The Petitioner argued that filing Income Tax Returns is a public activity and thus should not be exempt from disclosure. However, the authorities concluded that the information sought was personal and its disclosure would not serve any public interest. The judgment referenced the Supreme Court's ruling in Girish Ramchandra Deshpande's case, which held that Income Tax Returns are personal information exempt from disclosure unless larger public interest is demonstrated.3. Application of Judgments in Similar Cases:The judgment in Girish Ramchandra Deshpande's case was pivotal, establishing that Income Tax Returns constitute personal information and are exempt from disclosure under Section 8(1)(j). The Petitioner's reliance on other judgments like R. Rajgopal's case and PUCL cases was found misplaced as these cases did not directly address the exemption under Section 8(1)(j) in the context of Income Tax Returns.4. Interpretation of the Proviso to Section 8(1)(j) of the RTI Act:The Petitioner invoked the proviso to Section 8(1)(j), arguing that information which cannot be denied to Parliament or State Legislature should not be denied to any citizen. However, the court found this argument unpersuasive, noting that the proviso should not be interpreted to undermine the primary exemption. The court referenced the Delhi High Court's judgment in Vijay Prakash's case, which criticized an overbroad interpretation of the proviso.5. Relevance of the Representation of the People Act, 1950:The Petitioner argued that the disclosure of Income Tax Returns would serve public interest by ensuring transparency and probity in public life, particularly for elected representatives. However, the court noted that the Representation of the People Act already mandates disclosure of certain information by candidates, and any additional requirements should be legislated by Parliament, not imposed through RTI requests.Conclusion:The court dismissed the Petition, affirming the decisions of the CPIO, First Appellate Authority, and Central Information Commission. It held that the Petitioner failed to demonstrate a larger public interest that would justify the disclosure of Respondent No.3's Income Tax Returns under Section 8(1)(j) of the RTI Act. The court emphasized the need to balance the right to information with the right to privacy, which is a fundamental right, and found that the Petitioner did not meet the burden of proving that public interest outweighed the invasion of privacy.