https://www.taxtmi.com/caselaws?id=292697 Section 7 of the amending Act was construed as not reviving a notification that had already been declared invalid and was therefore a nullity; a deeming provision treating it as issued under the amended Act did not restore legal force to the void notification. The Court also held that provincial power to regulate possession of intoxicants was subject to the Central field over import and export across customs frontiers, so an absolute prohibition on possession in Bombay would trench upon that central competence. The notification of 17 July 1939 was therefore not in force, and no conviction could be based on it. en-us Mon, 01 Jul 1940 00:00:00 +0530 Tue, 05 Jan 2021 11:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292697 Section 7 of the amending Act was construed as not reviving a notification that had already been declared invalid and was therefore a nullity; a deeming provision treating it as issued under the amended Act did not restore legal force to the void notification. The Court also held that provincial power to regulate possession of intoxicants was subject to the Central field over import and export across customs frontiers, so an absolute prohibition on possession in Bombay would trench upon that central competence. The notification of 17 July 1939 was therefore not in force, and no conviction could be based on it. Case-Laws Indian Laws Mon, 01 Jul 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292697