Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Punjab Municipalities Act 1976 Sec. 60 Punjab Municipal Act 1911 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Punjab Municipal Act, 1911 (3 of 1911) Constitution of India, Punjab Municipal Corporation Act, 1976 (42 of 1976) |
Case Type | Writ Petition |
Court | Supreme Court of India |
Disposal Nature | Petition Dismissed |
Headnote | Constitution of India - Articles 14, 265 - Vice of excessive delegation - Absence of guidelines - What can be delegated - lmposing flat rate of taxation - Choice of classification in taxing statute.Punjab Municipalities Act, 1976 - Sec. 90 Punjab Municipal Act, 1911 - Sec. 62A - Double taxation if prohibited by Art. 265.The Municipalities of Punjab are governed by two enactments. The numerous little ones are statutory bodies created and controlled by the Punjab Municipal Act, 1911 and few large ones by the Punjab Municipal Corporation Act, 1976. For the purpose of the present petitions the provisions run on identical terms. The State of Punjab in April, 1977 required the various municipal bodies in the State to impose tax on the sale of Indian made foreign liquor @ Re. 1/- per bottle w.e.f. 20-5-1977. The Municipal authorities having failed to take action pursuant to the directive the State of Punjab directly issued a notification under sec. 90(5) of the Punjab Municipal Corporation Act, 1976 and similar provision of the Municipal Act, 1911.The petitioner challenged the constitutional validity of the said statutes and levy on the following grounds :1. Section 90(2) (b) of the Act suffers from the vice of excessive delegation or legislative abdication.2. There are no guidelines for the exercise of the wide fiscal power of the Corporation or Government which make it too unreasonable to be salvaged by Art. 19(5) and too arbitrary to be equal under Art. 14.3. The Order imposing the tax itself is vitiated because :(a) It seeks to impose the tax which is already imposed and, therefore, violates section 90 (4) ;(b) There is double taxation;(c) It levies too heavy taxation;( d) Picking out from the broad spectrum of luxury goods or intoxicants the Indian made foreign liquor amounts to discrimination;(e) No opportunity of being heard was given;(f) Unequals are being treated equally by imposing Re. 1/- per bottle irrespective of the type of liquer taxed, price of the liquor and alcoholic content. |
Judge | Hon'ble Mr. Justice V.R. Krishna Iyer |
Neutral Citation | 1978 INSC 181 |
Petitioner | Avinder Singh Etc |
Respondent | State Of Punjab & Anr. Etc. |
SCR | [1979] 1 S.C.R. 845 |
Judgement Date | 1978-09-19 |
Case Number | 4038, 4147, 4148, -4149, 4150, 4202, 4204, 4207, 4213, 4215, 4222, 4224, 4227, 4232, 4236, 4246, 4249, 4251, 4259, 4311, 4343 & 4347 |
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