80. This Court is of the view that Government needs to seriously consider expanding its health budget if their right to life and right to equality as enumerated in Articles 14 and 21, are not to be rendered illusionary. If poor patients are to enjoy benefit of recent innovations in the medical field, like robotic surgery, genome engineering the Government must immediately think of increasing its investment in the health sector. SUGGESTIONS BY THE COURT 81. This Court suggests that both the Central and State Governments should consider the following suggestions: i. All government hospitals could have a separate CSR/ Charitable entity/account wherein donations can be received. The donations could be subject to an audit. ii. Each hospital could have a designated officer, to whom applications for assistance can be made by patients in need. The decision to whom financial assistance could be provided, be left to the Medical Superintendent/CEO of the Hospital along with Head of the Departments. Delhi could be adopted as the first model state. iii. The Ministries of Corporate Affairs and Finance could consider providing extra credit (for instance increased credit) for donations in certain sectors, such as health. iv. The Government could adopt a holistic approach to facilitate donations, so that the tax regime supports the said efforts. v. All donations in cash and kind must be accounted for, with complete transparency to ensure no misuse or misappropriation of donations. W.P.(C) 7279/2013 Page 38 of 41