Income-Tax Officer vs Novelty Wine Traders on 4 February, 1987
examine the relevant provisions of the Bombay Prohibition Act, 1949 and Bombay Foreign Liquor Rules, 1953. Briefly re-stated no manufacture or sale of intoxicants ... attached in execution of decrees. Section 65 provides for penalty for illegal imports of intoxicants, etc. As far as Bombay Foreign Liquor Rules