BENGAL EXCISE ACT, 1909
(1) This Act may be called the Bengal Excise Act, 1909;
(2) It extends to the whole of 22. Words subs. for the words "for the retail sale of any intoxicant:" by W.B. Act 34 of 1965. [West Bengal] ; and
(3) It shall come into force on such date as the 33. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [State Government] may, by notification, direct.
In this Act, unless there is anything repugnant in the subject or context,
(1) "beer" includes ale, stout, porter and all other fermented liquor 44. Clause (0 ins. by W.B. Act 34 of 1965. [, whether, solidified or not, made from malt and such other substances as the State Government may, by notification, specify in this behalf] ;
55. Words, figures, letters and brackets ins. by Ben. Act 7 of 1914. (1a)* * * * *
66. Word, figure and brackets subs. for word, letter and brackets "clause (a)" by W.B. Act 34 of 1965. (2)* * * * *
(3) to "bottle" means to transfer liquor from a cask or other vessel to a bottle or ot
Rep. by Act 2 of 1930.
The 3737. Words subs. by the Governmnt of India (Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950. [State Government] 3838. Words, figures and letter ins. by W.B. Act 12 of 1979. * * * * * may, by notification, declare what, for the purposes of this Act, or any portion thereof, shall be deemed to be "country liquor" and "foreign liquor", respectively. 3939. Words ins. by Ben. Act 7 of 1914. * * * * * *
(1) The 3737. Words subs. by the Governmnt of India (Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950. [State Government] may, by notification, declare with respect either to the whole of 39a39a. Words subs. for the word "Bengal" by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948. [West Bengal] or to any specified local area, and as regards purchasers generally or any specified class of purchasers, and either generally or for any specified occasion, what quantity of any 4040. Words subs. for the word "Magistrate" by Ben. Act 7 of 1914. [intoxicant] shall, for the purposes of this Act, be the limit of a retail sale.
(2) The sale of any 4040. Words subs. for the word "Magistrate" by Ben. Act 7 of 1914. [intoxicant] in any quantity in excess of the quantity delcared in respect thereo
(1) Nothing contained in this Act shall affect the provisions of
(a) the Calcutta Suburban Police Act, 1866, or
(b) the Calcutta Police Act, 1866, or
(c) 4141. Words ins. by Ben. Act 7 of 1914. [the Sea Customs Act, 1962, or]
(d) the Cantonments Act, 4242. Words ins. by W.B. Act 34 of 1965. [1924], or
(e) the Indian Tariff Act, 4343. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order. 1937. [1934].
4444. Words within third brackets ins. by Ben. Act 7 of 1914. (2) * * * * *
(1) The 4545. Words subs. for the words "any document, which throws or is likely to throw any light on the alleged offence." by W.B. Act 34 of 1965. [administration of the provisions of this Act and the rules thereunder] and the collection of the excise-revenue within a district shall ordinarily be under the charge of the Collector.
(2) The 4646. Sec. 69A ins. by Ben. Act 7 of 1914. [State Cover- lent] may, by notification applicable to the whole of 4747. Words "a Collector or" om. by Ben. Act 7 of 1914. [West Bengal] or to any specified local area,
(a) appoint an officer who shall, subject to such control as the 4646. Sec. 69A ins. by Ben. Act 7 of 1914. [State Government] may direct, have the control of the 4848. Words subs. by the Government
Words ins. by W.B. Act 5 of 1997.
(1) In doing anything or taking any action under this Act,
(a) the Collector shall be subject to the control of the Excise Commissioner and of the State Government and, in such matters as the State Government may direct, also of the Commissioner of the Division ; and
(b) the Excise Commissioner shall be subject to the control of the State Government.
(2) Orders passed under this Act or under any rule made hereunder shall be appealable in such cases, to such authorities and under such procedure as may be prescribed by rules made under section 85, subsection (2), clause (c).
Words ins. by W.B. Act 34 of 1965. Clerical or arithmetical errors in any order passed under this Act or errors arising therein from any accidental slip or omission may at any time be corrected by the officer by whom or the authority by which the order was passed.
(1) No 5757. Words and figures subs. for the words and figures "Chapter XV of the Code of Criminal Procedure. 1898," by W.B. Act 38 of 1983. [intoxicant] shall be imported unless
(a) the 5858. Words subs. by the Government of India (Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950. [State Government] has given permission, either general or special, for its import;
(b) such conditions (if any) as the 5858. Words subs. by the Government of India (Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950. [State Government] may impose have been satisfied ; and
(c) the duty (if any) 5959. Words and figures "by section 166 to 171 of the Code of Criminal Procedure, 1973." first subs. for the words and fi
Words and fugures subs. for the words and figures "section 156 of the Code of Criminal Procedure, 1898," by W. B. Act 38 of 1983. No intoxicant shall be exported or transported unless
(a) the duty (if any) payable under Chapter V has been paid, or a bond has been executed for the payment thereof; and
(b) such conditions (if any) as the State Government may impose, have been satisfied :
Provided that the State Government may, subject to such conditions (if any) as it thinks fit to impose, exempt any intoxicant from the provisions of this section.
The 63a63a. Words subs. by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950. [State Government] may by notification,
(a) 6464. Words and figures subs. for the words and figures "section 190 of the Code of Criminal Procedure, 1898," by W . B. Act 38 of 1983. * * * * prohibit the import or export of any 6565. Words subs. for the words "Whenever a Collector issues a warrant under this Act for the arrest of any person, he shall direct," by W. B. Act 34 of 1965 [intoxicant] into or from 6666. Words, figures, letters and brackets "except when such person is arrested for committing an offence under section 46A or clause (a) of section 48" first ins. by W.B. Act 12 of 1979, then the words, figures, letters and brackets "clause (ii) of section 46A" subs. for word, figures and letter "section 46A" by W.B. Act 38 of 1983. then the words f
(1) No 6565. Words subs. for the words "Whenever a Collector issues a warrant under this Act for the arrest of any person, he shall direct," by W. B. Act 34 of 1965 [intoxicant]exceeding such quantity as the 6363. Words and fugures subs. for the words and figures "section 156 of the Code of Criminal Procedure, 1898," by W. B. Act 38 of 1983. [State Government] may prescribe by notification either generally or for any specified local area, shall be imported, exported or transported, except under a pass. 6868. Sub-section (4) om. by W. B. Act 34 of 1965. Sub-section (4) was as under : "(4) Whenever any person is arrested under this Act, othewise than under a warrant, and is prepared to give bail, he shall be released on bail, or, at the discretion of the Officer releasing him, on his own bond.". * * * * * * *
(2) The passes required by s
(a) No 6969. Words subs. by the Government of India (Adaptation of Indian Laws) Order, 1937, and the Adaptation of Laws Order. 1950. [intoxicant] shall be manufactured,
7070. Words, figures and letter within third brackets ins. by W. B. Act 12 of 1979. (b) no hemp plant (Cannabis sativa L.) from which an intoxicating drug can be manufactured or produced shall be cultivated,
(c) no portion of the hemp plant (Cannabis sativa) from which an intoxicating drug can be manufactured or produced shall be collected,
(dj no liquor shall be bottled for sale,
(e) no distillery
Words and figures subs. for the words and figures "the Code of Criminal Procedures, 1898," by W. B. Act 38 of 1983. Notwithstanding anything elsewhere contained in this Act, in any area specified by the State Government by notification in this behalf,
(a) no tari-producing tree shall be tapped,
(b) no tari shall be drawn from any tree, and
(c) no person shall have any tari in his possession, except under and in accordance with the terms and conditions of a notification issued in this behalf by the State Government or of a license granted in that hehalf by the Collector.
(1)The Excise Commissioner may,
(a) subject to any restrictions imposed by the 7575. Figures and letters ", 514A, 514B" first ins. by W. B. Act 34 of 1965, then the words and figures subs. for the words and figures "sections 498 to 502, 513, 514, 514A, 514B and 515 of the Code of Criminal Procedure, 1898," by W. B. Act 38 of 1983. [State Government], establish, or authorize the establishment of, distilleries or breweries, in which liquor may be manufactured under a license granted under section 13 ;
(b) discontinue any such distillery or brewery;
(c) establish, or authorise the establishment of, warehouses, wherein any 7676. Words subs. for the words "the warrant of the Collector," by W. B. Act 34 of 1965. [intoxicant] 7777. Words, figures and br
No person shall, except under the authority and subejct to the terms and conditions of a license granted in that behalf by the Collector, deposit or keep any 7676. Words subs. for the words "the warrant of the Collector," by W. B. Act 34 of 1965. [intoxicant] in any warehouse or other place of storage established, authorized or continued under this Act.
No 7676. Words subs. for the words "the warrant of the Collector," by W. B. Act 34 of 1965. [intoxicant] shall be removed from any distillery, brewery, warehouse or other place of storage licensed, established, authorized or continued under this Act, unless the duty 7878. Words ins. by W. B. Act 34 of 1965. [or fee] (if any) 7979. Words subs. for the words "dispose of them" by W. B. Act 34 of "1965. [payable under Chapter V] 8080. Sub-section (5) ins. by W. B. Act 34 of 1965. [or Chapter VI] has been paid or a bond has been executed for the payment ther eof.
(1) No person shall have in his possession any 8181. Words subs. for the words "all articles seized" by W. B. Act 34 of 1965. [intoxicant] which has not been obtained from a licensed vendor of the same.
(2) Sub-section (1) shall not apply to
(a) any 8181. Words subs. for the words "all articles seized" by W. B. Act 34 of 1965. [intoxicant] lawfully deposited or kept in a distillery, brewery, warehouse or other place of storage licensed, established, authorized or continued under this Act, or
(b) any 8181. Words subs. for the words "all articles seized" by W. B. Act 34 of 1965. [intoxicant] lawfully in the possession of a licensed vendor of the same, or
(c)
(1) No person not being licensed to manufacture, cultivate, collect or sell any 8181. Words subs. for the words "all articles seized" by W. B. Act 34 of 1965. [intoxicant] shall have in his possession any quantity of any 8181. Words subs. for the words "all articles seized" by W. B. Act 34 of 1965. [intoxicant] in excess of such quantity as the 8585. Section 79 subs. by W. B. Act 34 of 1965. Previous section 79 was as under: "79. Execution of Collector's warrant. Any warrant issued by a Collector may be executed by any officer selected by the Collector for the purpose: Provided that no warrant issued by the Collector for execution in that part of the Calcutta district in which the administration of the Police is vested in the Commissioner of Police shall be executed by any Police Officer who is subordinate to the said Commissioner, unless it be endorsed by a Police Officer duly empowered in that behalf under section 7, clause
No 9191. Section 82 subs. by W. B. Act 38 of 1983. Previous section 82 was as under: "82. Magistrates having jurisdiction to try offences. No Magistrate other than (a) a Presidency Magistrate, or (b) a Misgistrate whose powers are not less than those of a Magistrate of the second class, or (c) a Magistrate of the third class, specially empowered by the District Magistrate in this behalf, shall try any offence punishable under Act.". [intoxicant], and no portion of the hemp plant (Cannabis sativa) from which an intoxicating drug can be manufactured or produced, shall be sold except under the authority and 9494. Word, figures and letter ins. by W. B. Act 12 of 1979. [in accordance with the terms and conditions of a license granted in that behalf by the Collector subject to the provisions of section 37A] : Provided as follows :
(1) a license for sale in more than one district shall b
Section 20 of the Bengal Excise Act, 1909, is a fundamental provision that mandates the licensing requirement for the sale of intoxicants, including foreign liquor. It forms the backbone of the regulatory framework governing the licensing regime under the Act, ensuring control over the manufacture, sale, and distribution of intoxicants in Bengal.
Section 20 stipulates that no person shall sell any intoxicant unless they hold a valid license issued under the Act. It specifies the conditions under which licenses are granted, the necessity for licensing for lawful sale, and the legal obligations of licensees to operate within the scope of their licenses.
Section 20 applies broadly to all forms of sale of intoxicants, including foreign liquor, country spirit, and other alcoholic beverages. It extends to retail and wholesale licenses, covering various premises such as shops, bars, and warehouses. The section is central to regulating the licensing regime, ensuring that only authorized entities engage in sale activities, thereby controlling illicit and unregulated trade.
Violations of Section 20 attract penal provisions under the Bengal Excise Act, including:- Imprisonment,- Fines,- Seizure and forfeiture of illicit stock,- Cancellation or suspension of licenses,- Prosecution of offenders for unauthorized sale.
In summary, Section 20 of the Bengal Excise Act, 1909, is a cornerstone of the licensing regime that ensures lawful sale, import, and export of intoxicants. Its enforcement is supported by detailed procedures, conditions, and penalties, all within the constitutional competence of the State. Any violation, unauthorized activity, or breach of conditions attracts criminal and administrative sanctions, emphasizing the importance of strict adherence to the provisions of the Act and the Rules framed thereunder.
Within the limits of any military cantonment, and within such distance from those limits as the 33. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [Central Government] may in any case prescribe, no license for the manufacture or sale of liquor shall be granted, except with the previous consent of the Commanding Officer.
(1) The 44. Clause (0 ins. by W.B. Act 34 of 1965. [State Government] may grant to any person, on such conditions and for such period as it may think fit, the exclusive privilege
(a) of manufacturing, or supplying by wholesale, or
(b) of manufacturing, and supplying by wholesale, or
(c) of selling, by wholesale or retail, or
(d) of manufacturing or supplying by wholesale and selling retail, any country liquor or intoxicating drug within any specified local area :
Provided that public notice shall be given of the intention to grant any such exclusive privilege, and that any objections made by any person residing within the area affected shall be considered b
(1) A grantee of an exclusive privilege under section 22 shall not let or assign the same or any portion thereof unless he is expressly authorised, by a condition made under that section, to do so.
(2) Such letting or assignment shall be made only to a person approved by the Collector or (if the letting or assignment extends to more than one district) the Excise Commissioner.
(3) The lessee or assignee shall not exercise any rights as such unless and until the Collector has, upon his application, granted him a license to do so.
Every person who manufactures or sells any 66. Word, figure and brackets subs. for word, letter and brackets "clause (a)" by W.B. Act 34 of 1965. [intoxicant] under a license granted under this Act
(a) shall supply himself with 77. Words and figures subs. for the words and figures "the Code of Criminal Procedure, 1898." by W.B. Act 5 of 1997, w.e.f. 1.4.74. [such standard measures, standard weights, measuring instruments and weighing instruments, duly stamped and verified in accordance with the provisions of the West Bengal Standards of Weights and Measures (Enforcement) Act, 1958, and such other instruments as the Excise Commissioner may prescribe] and shall keep the same in good condition ; and
(b) when such measures, weights and instruments have been so prescribed, shall, on the requisit
(1) No person who is licensed to sell foreign liquor or country spirit for consumption on his premises shall,during the hours in which such premises are kept open for business,employ or premit to be employed, either with or without remuneration, any 99. Words subs. by the Government of India (Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950. [person under the age of twenty-one years], in any part of such premises in which such liquor or spirit is consumed by the public.
(2) No person who is licensed to sell foreign liquor 1010. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [or country spirit] for consumption on his premises shall, 1111. Words subs. for the words, figures and brackets "under section 14, subsection (1)," by W.B.. Act 34 of 196
(1) The District Magistrate or a Sub-Divisional Magristrate, or (in Calcutta) 1414. Sub-clause (uii) subs. by W.B. Act 34 of 1965. Previous sub-clause (mi) was as under : "(vii) prescribing the accounts to be maintained and the returns to be submitted by licensees, and". [the Chief Metropolitan Magistrate] or the Commissioner of Police, may, by notice in writing to the licensee require that any shop in which any 14a14a. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [intoxicant] is sold shall be closed at such times or for such period as such Magistrate or Commissioner of Police may think necessary for the preservation of the public peace.
(2) If any riot or unlawful assembly is apprehended or occurs in the vicinity of any shop in which any 1515. Word subs. for the words
Words subs. for the words "other disposal" by W.B. Act 34 of 1965. [An excise duty or a countervailing duty, as the case may be,] at such rate or rates as the 1717. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [State Government] may direct, may be imposed, either generally, or for any specified local area, on
(a) any excisable article imported, or
(b) any excisable article exported, or
(c) any excisable article transported, or
(d) any excisable article (other than tari) manufactured under any license granted in respect of clause (a) of section 13, or
(e) any hemp plant (Cannabis sativa) cult
(a) on an excisable article imported,
(i) by payment (upon or before importation) in 2323. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order. 1937. [West Bengal) or in the 2424. Words subs. for the word "Bengal" by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948. [State] or territory from which the article is brought, or
(ii) by payment upon issue for sale from a warehouse established, authorized or continued under this Act ;
(b) on an excisable article exported, by payment in 2323. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order. 1937. [West Bengal] or in the 2
Instead of, or in addition to, any duty leviable under this Act, the 27a27a. Words subs. by the Government of India (Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950. [State Government] may accept payment of a sum in consideration of the grant of any exclusive privilege under secion 22.
Words and figures subs. for the words and figures "Section 261 of the Bengal Municipal Act 1884" by W.B. Act 34 of 1965.
(1) Until provision to the contrary is made by 2929. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [Parliament] the 3030. Word subs. for the words "excisable articles" by the Government of India (Adaptation of Indian Laws) Order. 1937. [State] Government may continue to levy any duty to which this section applies which it was lawfully levying immediately before the commencement of 3131. Word subs. for the words "excisable article" by the Government of India (Adaptation Indian Laws) Order, 1937. [the Constitution], under this Chapter as then in force.
(2) The duties to which this section applies are
&nb
Clause (iia) ins. by Ben. Act 7 of 1914.
(1) The State Government may, subject to such conditions and restrictions as may be prescribed, select, from time to time, new sites in any local area for grant of a license for the retail sale of spirit at such new site or in the vicinity thereof having regard to public demand.
(2) Upon selection of the new sites under sub-section (1), the Collector may, subject to the provisions of section 37A, grant a license to a person for the retail sale of spirit at the new site or in the vicinity thereof for a period of settlement.
Clause (iia) ins. by Ben. Act 7 of 1914. Unless the State Government or the Excise Commissioner otherwise directs, the Collector may, on the expiry of the period of validity of licenses for the retail sale of spirit at the existing sites, grant licenses for the retail sale of spirit at the existing sites or, if necessary, in the vicinity thereof for the next period of settlement in such manner and subject to such conditions as may be prescribed.
Omitted by W.B. Act 4 of 1993.
Omitted by W.B. Act 4 of 1993.
Omitted by W.B.Act 4 of 1993.
Omitted by W.B. Act 4 of 1993.
Omitted by W.B. Act 4 of 1993.
Words subs. for the words "accounts and registers" by W.B. Act 34 of 1965. The provisions of sections 30 and 31 as to licenses for the retail sale of spirit shall also be applicable to the licenses for the retail sale of such other intoxicants as the State Government may, by order, specify, in West Bengal generally or in such local area as may be specified in such order. 3535. Clause (iiia) ins. by W.B. Act 34 of 1965. *******
Words subs. for the words "Excise. Police, Salt, Customs. Opium" by Ben. Act 1 of 1939. Notwithstanding anything contained in section 30 or section 36, the Collector may, in such manner and subject to such conditions and restrictions as may be prescribed, grant license to
(a) any person, for the retail sale of any intoxicant during any period not exceeding six months; or
(b) any person, for the sale of any denatured spirit; or
(c) any person, for the retail sale of any intoxicant in substitution for and for the remainder of a license which has been cancelled, withdrawn or surrendered before the expiration of the period for which it was granted or which has lapsed on the death of the person to whom it
Words subs. by the Governmnt of India (Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950.
3838. Words, figures and letter ins. by W.B. Act 12 of 1979. (1) Before granting a license for the sale of an intoxicant other than a licnese referred to in sub-section (2) of section 22, the Collector shall select, in such manner and subject to such restrictions as the State Government may prescribe, a person to whom such license may be granted. 3939. Words ins. by Ben. Act 7 of 1914. * * * » * *
(1) Every license, permit or pass granted under this Act
(a) shall be granted
(i) on payment of such fees (if any), 4040. Words subs. for the word "Magistrate" by Ben. Act 7 of 1914. [as the State Government may fix], and
(ii) subject to such restrictions and on such conditions, 4040. Words subs. for the word "Magistrate" by Ben. Act 7 of 1914. [as the State Government may impose], and
(b) shall be in such form and contain such particulars as the 4141. Words ins. by Ben. Act 7 of 1914. [State Government] may direct.
(2) Every license, permit or pass under this Act
Rep. by Ben. Act 7 of 1914.
Any authority granting a license under this Act may require the grantee to execute a counterpart agreement in conformity with the tenor of his license, and to give such security for the performance of such agreement, or to make such deposit in lieu of security, as such authority may think fit.
(1) No license granted under this Act shall be deemed to be invalid by reason merely of any technical defect, irregularity or omission in the license or in any proceedings taken prior to the grant thereof.
(2) The decision of 43*........the 43a43a. Words subs, by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950. [State Government] as to what is a technical defect, irregularity or omission, shall be final.
(1) Subject to such restrictions as the 43a43a. Words subs, by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950. [State Government] may prescribe 4444. Words within third brackets ins. by Ben. Act 7 of 1914. [by rule made under section 85, sub-section (2), clause (i)], the authority who granted any license, permit or pass under this Act may cancel or suspend it
(a) if it is transferred or sublet by the holder thereof without the permission of the said authority ; or
(b) if any duty 4545. Words subs. for the words "any document, which throws or is likely to throw any light on the alleged offence." by W.B. Act 34 of 1965. [, tax] or fee payable by the holder thereof be not duly paid ; or
(c) in
Words ins. by Ben. Act 7 of 1914.
(1) Whenever the authority which granted any license, permit or pass under this Act considers that the license, permit or pass should be withdrawn for any cause other than those speciied in section 42, it may, subject to such restrictions (if any) as the State Government may prescribe by rule under section 85, withdraw the license, permit or pass either
(a) on the expiration of fifteen days' notice in wirting of its intention to do so, or
(b) forthwith, without notice, after recording its reasons in writing for doing so.
(2) When a license, permit or pass is withdrawn under sub-section (1), there shall be paid to the hold
Words ins. by W.B. Act 34 of 1965. (1) Any holder of a license granted under this Act to sell an 5252. Words subs. for the words "Police. Excise and Salt, Customs and Land- revenue Departments, and every officer employed by a body of Port Commissioners," by W.B. Act 34 of 1965. [intoxicant] may, unless his license is liable to cancellation or suspension under section 42, surrender the same on 53(i) the expiration of a period of three months, or such shorter period as the Collector may allow, after giving to the Collector a notice in writing of his intention so to do, and
(ii) payment of the fees payable for the license for the whole period for which it would have been current but for such surrender:
Provided that, if the Excise Commissioner is satisfied that there is sufficient reason for surrendering a license, he may remit to the hold
Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. No person to whom a license 5555. Words ins. by W.B. Act 5 of 1997. [or permit] has been granted under this Act shall have any claim to the 5656. Words ins. by W.B. Act 34 of 1965. [renewal thereof], or, save as provided in section 43, any claim to compensation on the determination thereof.
Power of Collector to take grants under management, or to transfer them
Words subs. by the Government of India (Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950. Whoever in contravention of this Act, or any rule, notification or order made, issued or given, or licence, permit or pass granted under this Act,
5959. Words and figures "by section 166 to 171 of the Code of Criminal Procedure, 1973." first subs. for the words and figures "sections 166 to 171 of the Code of Criminal Procedure, 1898." by W.B. Act 38 of 1983, w.e.f. 1.4.74, then the words and figures within third brackets subs. for the words and figures "by sections 166 to 171 of the Code of Criminal Procedure. 1973." by W.B. Act 5 of 1997. (a) manufactures intoxicant (including bakhar but excluding spirit or other intoxicating drugs), or
6060. Word, figures and letter ins.
Words and figures subs. for the words and figures "section 190 of the Code of Criminal Procedure, 1898," by W . B. Act 38 of 1983. Wheover in contravention of this Act or of any rule, notification or order made, issued or given, or a license, permit or pass granted under this Act,
6565. Words subs. for the words "Whenever a Collector issues a warrant under this Act for the arrest of any person, he shall direct," by W. B. Act 34 of 1965 (a) manufactures any spirit or intoxicating drug other than bakhar or cultivates hemp plant (Cannabis sativa L.) 6666. Words, figures, letters and brackets "except when such person is arrested for committing an offence under section 46A or clause (a) of section 48" first ins. by W.B. Act 12 of 1979, then the words, figures, letters and brackets "clause (ii) of section 46A" subs. for word, figures and letter "section 46A" by W.B. Act 38 of 1983. then
Sub-section (6a) ins. by W. B. Act 34 of 1965.
(1) Where any offence punishable under this Act is committed by a Company, the Company and every Director, Manager, Secretary or agent of the Company, unless such Director, Manager, Secretary or agent proves that the offence was committed without his knowledge or consent, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
(2) Notwithstanding anything contained in sub-section (1), where an offence punishable under this Act has been committed by a Company and it is proved that the offence has been committed with the consent or connivance of or is attributable to any neglect on the part of any other officer or person concerned in the management of the affairs of the Company, such other
In prosecutions under 7474. Words and figures subs. for the words and figures "the Code of Criminal Procedures, 1898," by W. B. Act 38 of 1983. [section 46 or section 46A] it may be presumed, unless and until the contrary is proved, that the accused person has committed an offence punishable 7575. Figures and letters ", 514A, 514B" first ins. by W. B. Act 34 of 1965, then the words and figures subs. for the words and figures "sections 498 to 502, 513, 514, 514A, 514B and 515 of the Code of Criminal Procedure, 1898," by W. B. Act 38 of 1983. [under section 46 or section 46A, as the case may be,] in respect of
(a) any 7676. Words subs. for the words "the warrant of the Collector," by W. B. Act 34 of 1965. [intoxicant], or
(b) any still, utensil, implement or apparatus whatsoever for the manuf
Words, figures and brackets ins. by by W. B. Act 34 of 1965. Whoever
(a) alters or attempts to alter, by any means whatsoever, any denatured spirit, or
(b) has in his possession any spirit which has been and which he knows or has reason to believe to have been, derived from denatured spirit, so that such spirit may be used for human consumption internally, whether as a beverage or medicine or in any other way whatsoever, shall be liable in case of clause (a) to imprisonment for a term which may extend to 7878. Words ins. by W. B. Act 34 of 1965. [five years and to fine], and in case of clause (b) to imprisonment for a term which may extend to 7979. Words subs. for the words "dispose of them" by W. B. Act 34 of "1965. [two years and to fine:]
Words subs. for the words "all articles seized" by W. B. Act 34 of 1965. In prosecutions under section 48, when the accused person is proved to have been in possession of any spirit which is, or contains, or has been derived from denatured spirit, and in respect of which any such alteration or attempt as is referred to in section 48 has been made, it may, from the mere fact of such possession, be presumed, unless and until the contrary is proved, that such person
(i) has himself made such alteration or attempt, or
(ii) knows or has reason to believe that such alteration or attempt has been made.
Words subs. for the words "which may be delivered" by W. B. Act 34 of 1965. In any prosecution under this Act it may be presumed unless and until the contrary is proved, that any spirit which contains 8383. Words subs. for the words "accompany such articles" by W. B. Act 34 of 1965. [any denaturant different in kind, quality or quantity from such as may be prescribed by rule made under clause (3) of section 86 for denaturing spirit, has been derived from denatured spirit by alteration.]
If any licensed manufacturer or licensed vendor, or any person in his employ and acting on his behalf, mixes, or permits to be mixed, with any 8484. Section 78 renumbered as sub-section (1) of that section and sub-section (2) ins. by W. B. Act 38 of 1983. [intoxicant] manufactured, sold or kept or exposed for sale by him, any noxious drug or any article prohibited by rule made under section 86, clause (9), sub-clause (i) , and such mixing does not amount to an offence punishable under section 272 of the Indian Penal Code, 8585. Section 79 subs. by W. B. Act 34 of 1965. Previous section 79 was as under: "79. Execution of Collector's warrant. Any warrant issued by a Collector may be executed by any officer selected by the Collector for the purpose: Provided that no warrant issued by the Collector for execution in that part of the Calcutta district in which the administration of the Police is vested in the Commissioner of Police
If any licensed manufacturer or licensed vendor, or any person in his employ and acting on his behalf,
(a) sells or keeps or exposes for sale, as foreign liquor, any liquor which he knows or has reason to believe to be country liquor, and such sale does not amount to an offence punishable under section 417 or section 418 of the Indian Penal Code, or
(b) marks any bottle, case, package or other receptacle containing country liquor, or the cork of any such bottle, or deals with any bottle, case, package, or other receptacle containing country liquor, with the intention of causing it to be believed that such bottle, case, package or other receptacle contains foreign liquor, and such marking or dealing does not amount to an offence punishable under section 482 of the said Indian Penal Code, he
(1) If any licensed vendor, or any person in his employ and acting on his behalf,
9191. Section 82 subs. by W. B. Act 38 of 1983. Previous section 82 was as under: "82. Magistrates having jurisdiction to try offences. No Magistrate other than (a) a Presidency Magistrate, or (b) a Misgistrate whose powers are not less than those of a Magistrate of the second class, or (c) a Magistrate of the third class, specially empowered by the District Magistrate in this behalf, shall try any offence punishable under Act.". (a) employs, or permits to be employed, in any part of his licensed premises referred to in section 25, any woman or other person in contravention of that section ; or
(b) sells any 9292. Word, figures and letter ins. by W. B. Act 12 of 1979. [intoxicant] to a person who is drunk or i
If any person, without lawful authority, has in his possession any quantity of any 9292. Word, figures and letter ins. by W. B. Act 12 of 1979. [intoxicant], knowing the same to have been unlawfully imported, transported or manufactured, or knowing that the prescribed duty has not been paid thereon, he shall be liable to imprisonment for a term which may extend to 9696. Words "one year and shall also be liable to fine which may extend to two thousand rupees" first subs, for the words "six months, or to fine which may extend to one thousand rupees, or to both" by W.B. Act 34 of 1965, then the words' within third brackets subs. for the words "one year and shall also be liable to fine which may extend to two thousand rupees" by W.B. Act 38 of 1983. [two years and to fine.]
(1) If any chemist, druggist, apothecary or keeper of a dispensary allows any 96a96a. Word subs. for the word "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [intoxicant] which has not been bona fide medicated for medicinal purposes to be consumed on his business premises by any person not employed in his business, he shall be liable to imprisonment for a term which may extend to 9797. Words "the Board" rep. by Ben. Act 7 of 1914. [one year], or to fine which may extend to 9898. Word, figure and brackets ins. by W.B. Act 34 of 1965. [three thousand] rupees, or to both.
(2) If any person not employed as aforesaid consumes any such 96a96a. Word subs. for the word "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [intoxicant] on such premises, he shall be liable
11. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. If any holder of a licence, permit or pass granted under this Act, or any person in his employ and acting on his behalf, fails to produce such licence, permit or pass on the demand of any officer duly empowered by the State Government, in this behalf to make such demand shall be liable to fine which may extend to 22. Words subs. for the words "for the retail sale of any intoxicant:" by W.B. Act 34 of 1965. [five thousand rupees.]
Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. If any holder of a licence, permit or pass granted under this Act, or any person in his employ and acting on his behalf,
(a) in any case not provided for in sections 46 and 46A wilfully contravenes any rule made under section 85 or section 86, or
(b) wilfully does any act. in breach of any of the conditions of the licence, permit or pass, for which a penalty is not prescribed elsewhere in this Act, shall be liable to fine which may extend to 33. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [five thousand rupees].
(1) When any 44. Clause (0 ins. by W.B. Act 34 of 1965. [intoxicant] has been 55. Words, figures, letters and brackets ins. by Ben. Act 7 of 1914. [imported, exported, transported], manufactured or sold or is possessed by any person on account of any other person, and such other person knows or has reason to believe that such 55. Words, figures, letters and brackets ins. by Ben. Act 7 of 1914. [import, export, transport,] manufacture or sale was, or that such possession is, on his account, the article shall, for the purposes of this Act, be deemed to have been 55. Words, figures, letters and brackets ins. by Ben. Act 7 of 1914. [imported, exported transported,] manufactured or sold by, or to be in the possession of, such other person.
(2) Nothing in sub-section (1) shall absolve any person who 55. Words, figures, letters and brackets i
When any offence punishable under 66. Word, figure and brackets subs. for word, letter and brackets "clause (a)" by W.B. Act 34 of 1965. [section 46, section 46A, section 49, section 50, section 51, section 52, section 54 or section 54A] is committed by any person in the employ and acting on behalf of the holder of a license, permit or pass granted under this Act, such holder shall also be 77. Words and figures subs. for the words and figures "the Code of Criminal Procedure, 1898." by W.B. Act 5 of 1997, w.e.f. 1.4.74. [deemed to have] himself committed the offence, unless he establishes that all due and reasonable precautions were exercised by him to prevent the commission of such offence 88. Words subs. by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950. [, and shall, subject to the provisions of section 57, be punishable accordingly].
&
No person other than the actual offender shall be punished under section 55 or . section 56 with imprisonment, except in default of payment of a fine.
If any Excise Officer,
(a) without reasonable grounds of suspicion, searches or causes to be searched, any place, under colour of exercising any power conferred by this Act, or
(b) vexatiously and unnecessarily seizes any property of any person on the pretence of seizing or searching for any article liable to confiscation under this Act, or
(c) vexatiously and unnecessarily detains, searches or arrests any person, or
(d) without lawful excuse, ceases or refuses to perform, or withdraws himself from, the duties of his office, unless expressly allowed to do so in writing by the Collector or unless he has given t
If any person is convicted of any act in contravention of any of the provisions of this Act, or of any rule, notification or order made, issued or given under this Act, for which a penalty is not prescribed elsewhere in this Act, he shall be liable to fine which may extend to 1111. Words subs. for the words, figures and brackets "under section 14, subsection (1)," by W.B.. Act 34 of 1965. [five thousand rupees].
Every proceeding under this Act before a Collector, or before any officer, of such rank as the 1212. Word "British" om. by the Adaptation of Laws Order, 1950. removal of any 13[intoxicant] from any such warehouse or from any distillery or brewery ; [State Government] may by notification, prescribe, who is exercising powers of a Collector, shall be deemed to be a "judicial proceeding" within the meaning of section 228 of the Indian Penal Code 1313. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order. 1937. [and every Collector or Officer holding such proceeding and shall, for the purposes of "(sections 345, 346 and 348 of the Code of Criminal Procedure, 1973), be deemed to be a revenue Court].
Whoever attempts to commit any offence punishable under this Act shall be liable to the punishment provided for such offence 1515. Word subs. for the words "excisable articles" by the Government of India (Adaptation of Indian Laws) Order, 1937. [or aids or abets commission of any offence].
Words subs. for the words "other disposal" by W.B. Act 34 of 1965.
(1) If any person convicted of an offence under section 46 or clause (i) of section 46A or clause (b) of section 48 or section 52 or section 53 subsequently commits, and is convicted of, the same offence as aforesaid, then, he shall, subject to the proviso to clause (i) of section 46A and clause (2) of the proviso to section 48, be liable for the second and for every subsequent offence to twice the punishment which might be imposed on him on first conviction for any such offence.
(2) If any person convicted of an offence under clause (ii) of section 46A or clause (a) of section 48 subsequently commits, and is convicted of, the same offence as aforesaid, then, he shall, subject to the proviso to clause (ii) of section 46A and
(1) Whenever an offence has been committed which is punishable under this Act, the 1717. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [intoxicant], materials, still, utensil, implement and apparatus in respect of or by means of which such offence has been committed shall be liable to confiscation.
(2) Any 1717. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [intoxicant] lawfully imported, transported, manufactured, had in possession or sold along with, or in addition to, any 1717. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [intoxicant] which is liable to confiscation under sub-section (1), and the receptacles, packages and coverings in
(1) When, in any case tried by him, the Magistrate decides that anything is liable to confiscation under section 63. he may either order confiscation or give the owner of such thing an option to pay, in lieu of confiscation, such fine as the Magistrate thinks fit :
1919. 'Explanation' renumbered as 'Explanation I' and 'Explanation II ins. by W.B. Act 50 of 1974. Provided that the Magistrate shall in all cases order confiscation of the intoxicants decided by him to be liable to confiscation under section 63.
(2) Whenever anything is liable to confiscation under section 63, and the offender or the person entitled to possession is not known or cannot be found, the case shall be inquired into and determined by the Collector, who may order confiscat
Words subs. for the words "or by the process prescribed" by W.B. Act 34 of 1965. [The Excise Commissioner, the Collector], or any Excise Officer 2323. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order. 1937. [not below the rank of Inspector of Excise, authorised by the Collector by general or special order in this behalf],
(a) may accept from any person whose license, permit or pass is liable to be cancelled or suspended under clause (a), clause
(b) or clause (c) of 24(sub-section (1) of section 42], or who is reasonably suspected of having committed an offence punishable under 2525. Sec. 92 renumbered as sub-sec.(1) of that sec. and sub-sec. (2) ins. by W.B. Act 40 of 1979. [any section of this Act other than 26(section 46A, section 4
Any of the following officers, namely,
(a) the Excise Commissioner, or
(b) a Collector,
(c) any Excise Officer not below such rank as the 2929. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [State Government] may, by notification, prescribe, may, subject to any restrictions prescribed by the 2929. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [State Government] by rule made under section 85,
(i) enter and inspect, at any time by day or night, any place in which any licensed man
Any of the following persons, namely,
(a) any officer of the 3636. Words subs. for the words "Excise. Police, Salt, Customs. Opium" by Ben. Act 1 of 1939. [Excise and Salt, Police, Customs] or Land- revenue Department, or
(b) any person empowered by the 3737. Words subs. by the Governmnt of India (Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950. [State Government] in this behalf, by notification, may, subject to any restrictions prescribed by the 3737. Words subs. by the Governmnt of India (Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950. [State Government] by rule made under section 85,
(i) arrest without warrant any person found committin
The Collector, 3939. Words ins. by Ben. Act 7 of 1914. [or any Magistrate empowered to try offences punishable under this Act,] may issue a warrant for the arrest of any person whom he has reason to believe to have committed 3939. Words ins. by Ben. Act 7 of 1914. [or abetted the commission of] any offence punishable under section 46, 3838. Words, figures and letter ins. by W.B. Act 12 of 1979. [section 46A], section 48, section 52 or section 53.
If any Collector, or 4040. Words subs. for the word "Magistrate" by Ben. Act 7 of 1914. [any Magistrate empowered to try offences punishable under this Act,] upon information received, and after such inquiry (if any) as he thinks necessary, has reason to believe that any offence punishable under section 46, 3838. Words, figures and letter ins. by W.B. Act 12 of 1979. [section 46A,] section 48, section 52 or section 53 has been, or is likely to be committed 4141. Words ins. by Ben. Act 7 of 1914. [or abetted,] he may issue a warrant to search for 4242. Words ins. by W.B. Act 34 of 1965. [and to seize] any 4343. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order. 1937. [intoxicant], material, still, utensil, implement or apparatus in respect of which the alleged offence has been, or is likely to be, committed 4141. Words ins. by Ben. Act 7 of 1914. [or abetted] 4444. Words
Sec. 69A ins. by Ben. Act 7 of 1914. The Collector, or any Magistrate empowered to try offences punishable under this Act, may at any time
(a) arrest, or direct the arrest in his presence of, any person for whose arrest he is competent at the time and in the circumstances to issue a warrant under section 68, or
(b) search, or direct a search to be made in his presence of, any place for the search of which he is competent to issue a search- warrant under section 69.
Whenever 4747. Words "a Collector or" om. by Ben. Act 7 of 1914. ***** any Excise Officer not below such rank as the 4848. Words subs. by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950. [State Government] may, by notification, prescribe, has reason to believe that an offence punishable under section 46, 4949. Word, figures and letter ins. by W.B. Act 12 of 1979. [section 46A,] section 48, section 52 or section 53 has been, is being, or is likely to be, committed 5050. Words ins. by Ben. Act 7 of 1914. [or abetted,] and that a search-warrant cannot be obtained without affording the offender and opportunity of escaping or of concealing evidence of the offence. he may, after recording the grounds of his belief, at any time by day or night enter and search any place, and may seize any thing found therein which he has reason to believe to be liable to confiscation under this
(1) Every Officer of the 5252. Words subs. for the words "Police. Excise and Salt, Customs and Land- revenue Departments, and every officer employed by a body of Port Commissioners," by W.B. Act 34 of 1965. [State Government] shall be bound, subject to any rules made under section 85, 5353. Word, figure and brackets ins. by W.B. Act 34 of 1965. [sub-section (2), ] clause (I), to give immediate information to an Excise Officer of all breaches of any of the provisions of this Act which may come to his knowledge.
(2) Every Officer referred to in sub-section (1), and every village chaukidar and dafadar, shall be bound, subject to any rules made under section 85, 5353. Word, figure and brackets ins. by W.B. Act 34 of 1965. [sub-section (2),] clause (I), to give reasonable aid to any Excise Officer in carrying out the provisions of this Act,
Whenever any 5454. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [intoxicant] is manufactured, or any hemp plant (Cannabis sativa) 5555. Words ins. by W.B. Act 5 of 1997. [from which an intoxicating drug can be manufactured or produced] is cultivated, or any portion of the hemp plant (Cannabis satiua] from which an intoxicating drug can be manufactured or produced is collected, on any land 5656. Words ins. by W.B. Act 34 of 1965. [or in any hut or building], in contravention of this Act, all owners and occupiers of such land 5656. Words ins. by W.B. Act 34 of 1965. [or of such hut or building, as the case may be], and their agents, and all panchayats, village- headmen, patwaris. sarbarakars, chaukidars and dafadars of the village 5656. Words ins. by W.B. Act 34 of 1965. [in which such land, hut or building may be situated], shall, in the absence of reasonable
(1) A Collector may, without the order of a Magistrate, investigate any offence punishable under this Act which a Court having jurisdiction over the local area within the limits of the Collector's jurisdiction would have power to inquire into or try under the provisions of 5757. Words and figures subs. for the words and figures "Chapter XV of the Code of Criminal Procedure. 1898," by W.B. Act 38 of 1983. [Chapter XIII of the Code of Criminal Procedure, 1973,] relating to the place of inquiry or trial.
(2) Any other Excise Officer specially empowered in this behalf by the 5858. Words subs. by the Government of India (Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950. [State Government] in respect of all or any specified class of offences punishable under this Act may, without the order of a Magistrate, invest
(1) Any Collector, or any Excise Officer em- powered under section 73, sub-section (2), may, after recording in writing his reason for suspecting the commission of an offence which he is empowered jto investigate, exercise
(a) any of the powers conferred upon a Police Officer making an investigation, or upon an officer in charge of a police-station, 5959. Words and figures "by section 166 to 171 of the Code of Criminal Procedure, 1973." first subs. for the words and figures "sections 166 to 171 of the Code of Criminal Procedure, 1898." by W.B. Act 38 of 1983, w.e.f. 1.4.74, then the words and figures within third brackets subs. for the words and figures "by sections 166 to 171 of the Code of Criminal Procedure. 1973." by W.B. Act 5 of 1997. [by sections 160 to 171 of the Code of Criminal Procedure, 1973,] and
&nbs
Words subs. for the words "Whenever a Collector issues a warrant under this Act for the arrest of any person, he shall direct," by W. B. Act 34 of 1965 [A Collector or a Magistrate having jurisdiction under section 82 to try the case may issue a warrant under. this Act for the arrest of any person, and may, at his discretion direct,] by endorsement on the warrant 6666. Words, figures, letters and brackets "except when such person is arrested for committing an offence under section 46A or clause (a) of section 48" first ins. by W.B. Act 12 of 1979, then the words, figures, letters and brackets "clause (ii) of section 46A" subs. for word, figures and letter "section 46A" by W.B. Act 38 of 1983. then the words figures and letter within first brackets subs. for the words, figures, letters and brackets "under clause (ifl of section 46A or clause (a) of section 48" by W. B. Act 5 of 1997. [except when such person is arrested for co
(1) Articles seized under 7676. Words subs. for the words "the warrant of the Collector," by W. B. Act 34 of 1965. [a warrant issued under this Act] and, unless security for their appearance before the Collector 7777. Words, figures and brackets ins. by by W. B. Act 34 of 1965. [or an Excise Officer empowered under section 73, sub-section (2), to investigate the case] be taken, persons arrested under such a warrant, shall be produced before the Collector 7878. Words ins. by W. B. Act 34 of 1965. [or such Excise Officer).
(2) Articles seized under section 66, section 67 or section 69, and persons arrested under this Act by persons or officers not having authority to release arrested persons on bail or on their own bond, shall be produced before or forwarded to
&n
(1) All officers in charge of police-stations shall take charge of and keep in safe custody, pending the orders of a Magistrate, or of the Collector, or of an Excise Officer empowered under section 73, sub-section (2), to investigate the case, 8181. Words subs. for the words "all articles seized" by W. B. Act 34 of 1965. [all persons arrested and all articles seized] under this Act 8282. Words subs. for the words "which may be delivered" by W. B. Act 34 of 1965. [and brought or delivered] to them ; and shall allow any Excise Officer who may 8383. Words subs. for the words "accompany such articles" by W. B. Act 34 of 1965. [accompany any such articles] to the police-station, or who may be deputed for the purpose by an official superior, to affix his seal to such articles and to take samples of and from them.
(2) All samples so taken sha
Section 78 renumbered as sub-section (1) of that section and sub-section (2) ins. by W. B. Act 38 of 1983. (1) When any Excise Officer below the rank of Collector, or any officer in charge of a police-station, makes, or receives information of, any arrest, seizure or search under this Act, he shall, within twenty-four hours thereafter, make a full report of all the particulars of the arrest, seizure or search, or of the information received, to the Collector and to the Excise Officer (if any) empowered under section 73, sub-section (2), within the local limits of whose jurisdiction the arrest, seizure or search was made.
8484. Section 78 renumbered as sub-section (1) of that section and sub-section (2) ins. by W. B. Act 38 of 1983. (2) Upon receipt of the report under sub-section (1), the Collector may, without the order of a Magistrat
Section 79 subs. by W. B. Act 34 of 1965. Previous section 79 was as under: "79. Execution of Collector's warrant. Any warrant issued by a Collector may be executed by any officer selected by the Collector for the purpose: Provided that no warrant issued by the Collector for execution in that part of the Calcutta district in which the administration of the Police is vested in the Commissioner of Police shall be executed by any Police Officer who is subordinate to the said Commissioner, unless it be endorsed by a Police Officer duly empowered in that behalf under section 7, clause (d).". Any warrant issued by a Collector or a Magistrate under this Act may be executed by the Officer to whom the warrant is directed or by any other Officer selected by the Collector or the Magistrate for the purpose.
(1) No person arrested under this Act shall be detained in custody for a longer period than under all the circumstances of the case is reasonable ; and such period 8686. Words subs. for the words "shall not exceed twenty-four hours," by W. B. Act 34 of 1965. [shall not, without the authority of a Magistrate, exceed twenty-four hours,] exclusive of the time necessary for the journey from the place of arrest 8787. Words subs. for the words, figures and brackets "to the place where a Collector or an Excise Officer empowered under section 73. sub-section (2), to investigate the case may be, and thence to the Court of a Magistrate having jurisdiction to inquire into or try the case." by W. B. Act 34 of 1965. [to the Court of the nearest Magistrate].
(2) A Magistrate to whom an accused person is forwarded under 8888. Words and figures subs.
(1) Save as is in this Act otherwise expressly provided, the provisions of 8989. Words and figures subs. for the words and figures "the Code of Criminal Procedure. 1898" by W. B. Act 38 of 1983, w.e.f. 1.4.74. [the Code of Criminal Procedure, 1973,] relating to arrests, detentions in custody, searches, summonses, warrants of arrest, search-warrants and the production of persons arrested, shall apply, so far as may be, to arrests, detentions and searches made, summonses and far as may be, to arrests, detentions and searches made, summonses and warrants issued, and the production of persons arrested under this Act.
(2) For the purposes of the said provisions of the said Code, a Collector shall be deemed to be a Court.
(3) Officers 9090. Words subs
Section 82 subs. by W. B. Act 38 of 1983. Previous section 82 was as under: "82. Magistrates having jurisdiction to try offences. No Magistrate other than (a) a Presidency Magistrate, or (b) a Misgistrate whose powers are not less than those of a Magistrate of the second class, or (c) a Magistrate of the third class, specially empowered by the District Magistrate in this behalf, shall try any offence punishable under Act.". No Magistrate other than
(a) the Chief Metropolitan Magistrate, or
(b) the Chief Judicial Magistrate, or
(c) an Additional Chief Metropolitan Magistrate, or
(d) an Additional Chief Judicial
No Magistrate shall take cognizance of an offence referred to
(a) in section 46, 9292. Word, figures and letter ins. by W. B. Act 12 of 1979. [section 46A,] section 48, section 52 or section 53, except on his own knowledge or suspicion, or on the complaint or report of an Excise Officer or an officer empowered in this behalf by the 9393. Words, subs. by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950. [State Government] ; or
(b) in section 54, 9494. Word, figures and letter ins. by W. B. Act 12 of 1979. [section 54A,] section 58, clause (d) or clause (e), or section 59, except on the complaint or report of the Collector or an Excise Officer authorised by the Collector in this behalf.
Theprovisions of 9595. Words and figures subs. for the words and figures "section 191 of the Code of Criminal Procedure, 1898," by W.B. Act 38 of 1983, w.e.f. 1.4.74.96. Words subs. by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950. [section 191 of the Code of Criminal Procedure, 1973,] shall not apply in any case in which a Magistrate (not being the Collector) takes cognizance of an offence under this Act on the report of any officer referred to in clause (a) or clause (fo) of section 83.
(1) The 9696. Words "one year and shall also be liable to fine which may extend to two thousand rupees" first subs, for the words "six months, or to fine which may extend to one thousand rupees, or to both" by W.B. Act 34 of 1965, then the words' within third brackets subs. for the words "one year and shall also be liable to fine which may extend to two thousand rupees" by W.B. Act 38 of 1983. [State Government] may make rules to carry out the objects of this Act or any other law for the time being in force relating to the excise-revenue.
(2) In particular, and, without prejudice to the generality of the foregoing provision, the 9696. Words "one year and shall also be liable to fine which may extend to two thousand rupees" first subs, for the words "six months, or to fine which may extend to one thousand rupees, or to both" by W.B. Act
The 99. Words subs. by the Government of India (Adaptation of Indian Laws) Order. 1937 and the Adaptation of Laws Order, 1950. [State Government] may make rules
(1) for regulating the manufacture, supply or storage of any 1010. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [intoxicant], and in particular, and without prejudice to the generality of this provision, may make rules for regulating
(a) the establishment, inspection, supervision, management and control of any place for the manufacture, supply or storage of any 1010. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [intoxicant], and the provision and maintenance of fittings, implements and apparatus th
Rep. by Ben.Act 7 of 1914.
All rules made, and notifications issued, under this Act shall be published in the 20 20. Words subs. for the words "Calcutta Gazette" by the Government of India (Adaptation of Indian Laws) Order, 1937. [Official Gazette], and on such publication shall have effect as if enacted in this Act.
(1) The following moneys, namely,
(a) all excise-revenue,
(b) any loss that may accrue when a grant has been taken under management by the Collector or transferred by him under section 45, and
(c) all amounts due to the 2121. Words subs. by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950. [State Government] by any person on account of any contract relating to the excise-revenue, may be recovered from the person primarily liable to pay the same, or from his surety (if any), by distress and sale of his movable property, 2222. Words subs. for the words "or by the process prescribed" by W.B. Act 34 of 1965. [and shall also be recoverable by the process authorised] for the recovery of arrears of r
The 2121. Words subs. by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950. [State Government] may, by notification, either wholly or partially, and subject to such condition (if any) as it may think fit to prescribe, exempt any 23|intoxicant] from all or any of the provisions of this Act, either throughout 2424. Words subs. for the word "Bengal" by the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948. [West Bengal] or in any specified local area, or for any specified period or occasion or as regards any specified class of persons.
No suit shall lie in any Civil Court against the 2121. Words subs. by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950. [Government] or any Excise Officer for damages for any act in good faith done or ordered to be done in pursuance of this Act or of any other law for the time being in force relating to the excise-revenue.
Sec. 92 renumbered as sub-sec.(1) of that sec. and sub-sec. (2) ins. by W.B. Act 40 of 1979. (1) No Civil Court shall try any suit against the 2626. Words subs. by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950. [Government] in respect of anything done, or alleged to have been done, in pursuance of this Act, and, except with the previous sanction of the 2626. Words subs. by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950. [State Government], no Magistrate shall take cognizance of any charge made against any Excise Officer under this Act or any other law relating to the excise- revenue, or made against any other person under this Act, unless the suit or prosecution is instituted within six months after the date of the act complained of.
&n
Sec. 92A ins. by Ben. Act 7 of 1914. 2828. Words and figures subs. for the words and figures "Section 261 of the Bengal Municipal Act 1884" by W.B. Act 34 of 1965. [Section 370 of the Bengal Municipal Act, 1932], shall not apply to
(a) any distillery, brewery, warehouse or other place of storage licensed, established, authorised, or continued under this Act, or
(b) the premises used for the manufacture or sale of any 2929. Word subs. for the words "excisable article" by the Government of India (Adaptation of Indian Laws) Order, 1937. [intoxicant] by the holder of a license granted under this Act for such manufacture or sale.
Rep. by Ben. Act 1 of 1939.
SCHEDULE by Ben. Act 1 of 1939.
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