Alternate forum remedy for tax exemption challenge; Supreme Court declined merits review under Article 32.

A writ petition challenging a tax exemption as unconstitutional and seeking a creamy-layer based restriction for scheduled tribes was not entertained under Article 32. The petitioner was directed to seek redress before the Committee on Petitions under Rule 306 of the Rules of Procedure and Conduct of Business in Lok Sabha, and to forward the petition as a representation to the respondents and other concerned authorities. The matter was therefore left to the alternate forum rather than decided on merits.

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Issues: Whether the writ petition seeking a creamy-layer based restriction on tax exemption for scheduled tribes and a declaration that the impugned exemption was unconstitutional under the Income-tax Act, 2025 called for adjudication under Article 32, or whether the petitioner should be relegated to an alternate forum for redress.

Outcome: The petition was not entertained on merits; the petitioner was permitted to approach the Committee on Petitions under Rule 306 of the Rules of Procedure and Conduct of Business in Lok Sabha, and to forward the petition as a representation to the respondents and other concerned authorities.

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