- Under the provisions of the Civil procedure Code, a civil court has power to attach and sell any stock in trade of a judgement debtor for the realization of his dues. But as the possession of an intoxicant above the prescribed limit is forbidden by law exempt under a permit from the Superintendent of Excise the sale of all intoxicants under attachment will necessarily require the Superintendent of Excise intervention. In such cases the Civil court will ordinarily ask the Superintendent of Excise to arrange for the conduct of the sale.