NDLI: Ravi Agrawal Vs. Union of India and Another

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Income Tax Act LIC 1961 – s.80DD Jeevan Aadhar
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Constitution of India Income Tax Act, 1961 (43 of 1961)
Case(s) Referred	Referred Case 0 Referred Case 1 Referred Case 2
Case Type	Writ Petition
Court	Supreme Court of India
Disposal Nature	Petition Disposed Off
Headnote	Income Tax Act, 1961 – s.80DD – s.80DD provides for incentive to the persons whose dependents are persons with disability – In order to give effect to the said special provision, LIC floated insurance policy named ‘Jeevan Aadhar ’ for the benefit of handicapped dependents – Petition filed in the interest of handicapped children whose parents have taken Jeevan Aadhar Policy (Table 114) of the LIC for the livelihood of their children – Grievance of petitioner pertained to Circular No. CO/CRM/PS/622/ 23 dated January 24, 2008 issued by the Income Tax Department which provided that no benefit can be paid to dependent till the proposer/life assured survives – Prayer of petitioner was that by incorporating such a provision, the respondents are denying the benefit of the insurance to the handicapped persons to get annuity or lumpsum amount during the lifetime of the parent/guardian of such a handicapped person, whereas the beneficiaries of other life insurance policy are getting annuity during the lifetime of the person who has taken insurance policy and this violated the fundamental right of equality of the handicapped person enshrined in Art.14 of the Constitution – Prayer of petitioner was to suitably amend s.80DD of the Act – Held: The purpose of enacting s.80DD is to secure the future of the persons suffering from disability, namely, after the death of the parent/guardian – s.80DD provides condition that amount/annuity under the policy is to be released only after the death of the person assured – This is the legislative mandate – This Court cannot give a direction to the Parliament to amend or make a statutory provision in a specified manner – The Court can only determine, in exercise of its power of judicial review, as to whether such a provision passes the muster of the Constitutional Scheme – Respondents successfully demonstrated that the main provision was based on reasonable classification, which has a valid rational behind it and there is a specific objective sought to be achieved thereby – Although the petitioner may be justified in pointing out that there could be harsh cases where handicapped persons may need the payment on annuity or lumpsum basis even during the lifetime of their parents/guardians, however, it is for the Legislature to take care of these aspects and to provide suitable provision by making necessary amendments in s.80DD – Respondent No.1 to relook into this provision by taking into consideration all the aspects and explore the possibility of making suitable amendments – Writ petition disposed of – Social Justice – Disability – PIL – Constitution of India – Art.14.
Judge	Hon'ble Mr. Justice Arjan Kumar Sikri
Neutral Citation	2019 INSC 6
Petitioner	Ravi Agrawal
Respondent	Union Of India And Another
SCR	[2019] 1 S.C.R. 8
Judgement Date	2019-01-03
Case Number	1107

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