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

The Supreme Court upheld the validity of the Punjab Excise (Delhi Amendment) Ordinance, 1979, which conferred power on the Government to levy a 'special duty' on the import of country liquor in Delhi. The Court clarified that under Articles 246 and 248 of the Constitution, Parliament has plenary power to legislate for Union Territories, including the power to impose taxes, irrespective of limitations in the State List. The Court dismissed the special leave petitions, affirming the High Court's decision that the Ordinance and the special duty were valid.