SATPAL & CO. ETC versus LT. GOVERNOR OF DELHI AND ORS

SATPAL & CO. ETC versus LT. GOVERNOR OF DELHI AND ORS

Parliament possesses untrammelled legislative and fiscal powers to enact and impose duties for Union Territories, including Delhi, regardless of State List limitations. The impost of special duty is constitutionally valid, and there is no fundamental right to trade in liquor. Retrospective legislation validating earlier levies on import of country liquor is permissible in public interest for safeguarding health and morality.

Parties
Petitioner: Satpal & Co. etc.; Respondent: Lt. Governor of Delhi and Others
Jurisdiction
India
Judgment Date
12 April 1979
Procedural Posture
Special Leave Petition (civil) / Final Disposition Special Leave Petitions Dismissed
Outcome
Special Leave Petitions dismissed
Legal Topics
Legislative Competence, Union Territories, Excise Duty, Taxation of Intoxicants, Retrospective Legislation
Constitutional Law Taxation Law Excise Law Legislative Competence Union Territories Excise Duty Taxation of Intoxicants Retrospective Legislation

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Parties

Satpal & Co. etc.

Petitioner

Lt. Governor of Delhi and Others

Respondent

Procedural Posture

Special Leave Petition (civil) / Final Disposition Special Leave Petitions Dismissed

Legal Issues

  1. 1 Validity of Special Duty imposed on import of country liquor into Delhi under Punjab Excise (Delhi Amendment) Ordinance, 1979 and Delhi Fiscal Duty Order, 1979
  2. 2 Legislative competence of Parliament to levy duty for territories not included in a State, specifically Union Territory of Delhi
  3. 3 Whether right to trade in intoxicants is a fundamental right under the Constitution

Ratio Decidendi

Parliament possesses untrammelled legislative and fiscal powers to enact and impose duties for Union Territories, including Delhi, regardless of State List limitations. The impost of special duty is constitutionally valid, and there is no fundamental right to trade in liquor. Retrospective legislation validating earlier levies on import of country liquor is permissible in public interest for safeguarding health and morality.

Court Disposition

Special Leave Petitions dismissed

Orders

  • Petitions dismissed; validity of Punjab Excise (Delhi Amendment) Ordinance, 1979 and Delhi Fiscal Duty Order, 1979 upheld
  • Validity of Ordinance and imposition of special duty affirmed