JUDGMENT - M.L. PENDSE, J.:---The Collector of Bombay and the Commissioner of State Excise have preferred this appeal to challenge legality of judgment dated February 23, 1993 delivered by learned Single Judge in Writ Petition No. 391 of 1993 and which judgment is (Meena Narayan Idnani v. The Collector of Bombay)1, 1995(1) Bom.C.R. 27. The facts which gave rise to passing of this judgment are required to be set out to appreciate the complaint of the appellants.

The respondent alongwith her husband was carrying on business in the name and style of M/s. J. Vikram Sales (India) at Shop No. 4, Laxmi Ratan Bldg., L.H. Road, Matunga Road (West), Mahim, Bombay-400016. The business of the firm was sale of Indian made foreign Liquor. The Government of Maharashtra has framed rules known as the Bombay Foreign Liquor Rules, 1953 and Rule 4 inter alia provides that any person desiring to import and sell foreign liquor by wholesale shall apply to the Collector in Form F.L./A-IA. Rule 5 prescribes that the Collector may make inquiries for verification of the details stated in the application and grant the licence in form F.L.I. on payment of fee. The licence granted under Rule 5 shall not be beyo

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