AVINDER SINGH ETC. vs STATE OF PUNJAB & ANR. ETC.

The Supreme Court upheld the constitutional validity of the tax imposed by the Punjab Municipalities under Section 90 of the Punjab Municipal Corporation Act, 1976, and similar provisions of the Punjab Municipal Act, 1911. The Court ruled that Article 265 does not prohibit double taxation and that the imposition of a flat rate of Re. 1 per bottle for Indian made foreign liquor does not violate Articles 14 or 19(5) due to the absence of excessive delegation or lack of guidelines. The appeal was dismissed, affirming the authority of the State to impose such taxes without the necessity of public hearings.