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← West Bengal Acts

The Bengal Excise Act, 1909

116 sections · 10 chapters

- Section 45 Power of Collector to take grants under management, or to transfer them
Section 1 CHAPTER I
Section 2 Short title, extent and commencement
Section 3 Definitions
Section 4 Repealed
Section 5 Power to declare what shall be deemed to be "country liquor" and "foreign liquor", respectively
Section 6 Definition of retail and wholesale
Section 7 Saving of certain Acts
Section 8 CHAPTER II
Section 8A Establishments, and delegation and withdrawal of powers
Section 9 Control, appeal and revision
Section 10 Correction of errors
Section 11 CHAPTER III
Section 12 Restrictions on import
Section 13 Restrictions on export or transport
Section 14 Power to prohibit import, export or transport
Section 15 Passes for import, export or transport
Section 16 CHAPTER IV
Section 17 License required for manufacture
Section 18 Drawing or possession of tari in notified areas
Section 19 Establishment of distilleries, breweries or warehouses
Section 20 License required for depositing or keeping intoxicant in warehouse or other place of storage
Section 21 Payment of duty on removal from distillery, brewery, warehouse or other place of storage
Section 22 Possession of intoxicants not obtained from licensed vendor
Section 23 Possession of intoxicants generally
Section 24 License required for sale
Section 25 Manufacture and sale of liquor in or near cantonments
Section 26 Grant of exclusive privilege of manufacture and sale of country liquor or intoxicating drugs
Section 27 Transfer of exclusive privilege
Section 28 Maintenance and use of measures, weights and instruments by licensed manufacturers and vendors
Section 29 Employment of children or women by licensed vendors
Section 29A Power to close shops temporarily
Section 30 CHAPTER V
Section 31 Power to impose duty on import, export, transport and manufacture
Section 32 Ways of levying such duty
Section 33 Payment for grant of exclusive privilege
Section 34 Saving for duties being levied at commencement of the Constitution
Section 35 CHAPTER VI
Section 35A Selection of new sites for grant of licenses
Section 36 Grant of licenses at existing sites
Section 36A Omitted
Section 37 Omitted
Section 37A Omitted
Section 38 Omitted
Section 39 Omitted
Section 40 Application of section 30 and section 31 to licenses for retail sale of intoxicants other than spirit
Section 41 Omitted
Section 42 Exemption of certain licenses from section 30 or section 36
Section 43 Selection of persons to whom licenses may be granted
Section 44 Fees for terms, conditions and form of, and duration of, licenses, permits and passes
Section 44A Repealed
Section 45 Counterpart agreement by licensee, and security or deposit
Section 46 Technical defects, irregularities and omissions
Section 46A Power to cancel or suspend license, permit or pass
Section 46B Power to withdraw license, etc
Section 47 Surrender of license
Section 48 Bar to right of renewal and to compensation
Section 48A CHAPTER VII
Section 48B Power of Collector to take grants under management, or to transfer them
Section 49 CHAPTER VIII
Section 50 Penalty for unlawful import, export, transport, manufacture, etc. of intoxicant other than spirit or intoxicating drug and collecting or selling hemp, bottling liquor and removing intoxicant etc
Section 51 Penalty for unlawful manufacture of spirit or transport etc. of intoxicating drug, cultivation of hemp, use and possession of materials for manufacture of spirit and intoxicating drug
Section 52 Offences by Companies
Section 53 Presumption as to offence where possession is not satisfactorily accounted for
Section 54 Penalty for altering or attempting to alter denatured spirit
Section 54A Presumption as to offence under section 48 in certain cases
Section 55 Presumption as to any spirit which contains any denaturant
Section 56 Penalty for adulteration by licensed manufacturer or vendor or his servant
Section 57 Penalty for fraud by licensed manufacturer or vendor or his servant
Section 58 Penalty for certain unlawful acts of licensed vendors or their servants
Section 59 Penalty for possession of intoxicant in respect of which an offence has been committed
Section 60 Penalty for consumption in chemist's shop, etc
Section 61 Penalty for failing to produce license etc. by licensee or his servants
Section 62 Penalty for contravention of sections 85 and 86 and conditions of license, etc
Section 63 Import, export, transport, manufacture, sale or possession by one person on account of another
Section 64 Criminal liability of licensee for acts of servant
Section 65 Imprisonment under section 55 or section 56
Section 66 Penalty on Excise Officer making vexatious search, seizure, detention or arrest or refusing duty or being guilty of cowardice
Section 67 Penalty for offences not otherwise punishable
Section 68 Penalty for contempt of Court
Section 69 Penalty for attempt to commit offence
Section 69A Enhanced punishment after previous conviction
Section 70 What things are liable to confiscation
Section 71 Confiscation by Magistrate or Collector
Section 72 Power to compound offences and to release property liable to confiscation
Section 73 CHAPTER IX
Section 74 Power to enter and inspect, and power to test and seize measures, etc
Section 75 Power to arrest without warrant, to seize articles liable to confiscation and to make searches
Section 76 Power to issue warrant of arrest
Section 77 Power to issue search warrant
Section 78 Power of Collector or Magistrate to arrest or search without issuing a warrant
Section 79 Power of Excise Officer to search without a warrant
Section 80 Information and aid to Excise Officers
Section 81 Duty of owners and occupiers of land and other persons to give notice of unlicensed manufacture
Section 82 Power of Collector and certain Excise Officers to investigate offences
Section 83 Powers and duties of Collector and certain Excise Officers investigating offences
Section 84 Security and bail
Section 85 Production of articles seized and persons arrested
Section 86 Custody by Police of articles seized
Section 87 Reports of arrests, seizures and searches
Section 88 Execution of warrant
Section 89 Maximum period of detention
Section 90 Application of certain provisions of the Code of Criminal Procedure, 1973
Section 91 Magistrates having jurisdiction to try offences
Section 92 Initiation of certain prosecutions
Section 92A Bar to transfer of trial on application of accused
Section 93 CHAPTER X
Section 107 Power of State Government to make rules
Section 108 Further power of State Government to make rules
Section 109 Repealed
Section 110 Publication and effect of rules and notifications
Section 111 Recovery of dues
Section 112 Power of State Government to exempt intoxicants from provisions of Act
Section 113 Bar to certain suits
Section 114 Limitation of suits and prosecutions
Section 115 Bar to application of section 370 of the Bengal Municipal Act, 1932
Section 116 Repealed

The Bengal Excise Act, 1909

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Tax1950West Bengal Act

The Bengal Excise Act, 1909

The Bengal Excise Act, 1909 is West Bengal legislation. It covers tax.

10

Chapters

0

Parts

0

Schedules

116

Sections

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Legislative Amendment Timeline

Chronological legislative evolution of The Bengal Excise Act, 1909 across statutory gazettes and amending Acts.

Enacted1950

Amendments0

Enactment1950
Act Enacted

Principal Statute in Force: No subsequent statutory amendments have been recorded for this edition.

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Chapter I— PRELIMINARY

Section 1CHAPTER I
Section 2Short title, extent and commencement
Section 3Definitions
Section 4Repealed
Section 5Power to declare what shall be deemed to be "country liquor" and "foreign liquor", respectively
Section 6Definition of retail and wholesale

Chapter II— ESTABLISHMENTS, CONTROL, APPEAL AND REVISION

Section 7Saving of certain Acts
Section 8CHAPTER II
Section 8AEstablishments, and delegation and withdrawal of powers

Chapter III— IMPORT, EXPORT AND TRANSPORT

Section 9Control, appeal and revision
Section 10Correction of errors
Section 11CHAPTER III
Section 12Restrictions on import

Chapter IV— MANUFACTURE, POSSESSION AND SALE

Section 13Restrictions on export or transport
Section 14Power to prohibit import, export or transport
Section 15Passes for import, export or transport
Section 16CHAPTER IV
Section 17License required for manufacture
Section 18Drawing or possession of tari in notified areas
Section 19Establishment of distilleries, breweries or warehouses
Section 20License required for depositing or keeping intoxicant in warehouse or other place of storage
Section 21Payment of duty on removal from distillery, brewery, warehouse or other place of storage
Section 22Possession of intoxicants not obtained from licensed vendor
Section 23Possession of intoxicants generally
Section 24License required for sale
Section 25Manufacture and sale of liquor in or near cantonments
Section 26Grant of exclusive privilege of manufacture and sale of country liquor or intoxicating drugs

Chapter V— DUTY

Section 27Transfer of exclusive privilege
Section 28Maintenance and use of measures, weights and instruments by licensed manufacturers and vendors
Section 29Employment of children or women by licensed vendors
Section 29APower to close shops temporarily

Chapter VI— LICENSES, PERMITS AND PASSES

Section 30CHAPTER V
Section 31Power to impose duty on import, export, transport and manufacture
Section 36Grant of licenses at existing sites
Section 37Omitted
Section 37AOmitted
Section 38Omitted
Section 39Omitted
Section 40Application of section 30 and section 31 to licenses for retail sale of intoxicants other than spirit
Section 41Omitted
Section 42Exemption of certain licenses from section 30 or section 36
Section 43Selection of persons to whom licenses may be granted
Section 44Fees for terms, conditions and form of, and duration of, licenses, permits and passes
Section 44ARepealed

Chapter VII— DEPARTMENTAL MANAGEMENT OR TRANSFER

Section 45Counterpart agreement by licensee, and security or deposit

Chapter VIII— OFFENCES AND PENALTIES

Section 46Technical defects, irregularities and omissions
Section 46APower to cancel or suspend license, permit or pass
Section 46BPower to withdraw license, etc
Section 47Surrender of license
Section 48Bar to right of renewal and to compensation
Section 48ACHAPTER VII
Section 48BPower of Collector to take grants under management, or to transfer them
Section 49CHAPTER VIII
Section 50Penalty for unlawful import, export, transport, manufacture, etc. of intoxicant other than spirit or intoxicating drug and collecting or selling hemp, bottling liquor and removing intoxicant etc
Section 51Penalty for unlawful manufacture of spirit or transport etc. of intoxicating drug, cultivation of hemp, use and possession of materials for manufacture of spirit and intoxicating drug
Section 52Offences by Companies
Section 53Presumption as to offence where possession is not satisfactorily accounted for
Section 54Penalty for altering or attempting to alter denatured spirit
Section 54APresumption as to offence under section 48 in certain cases
Section 55Presumption as to any spirit which contains any denaturant
Section 56Penalty for adulteration by licensed manufacturer or vendor or his servant
Section 57Penalty for fraud by licensed manufacturer or vendor or his servant
Section 58Penalty for certain unlawful acts of licensed vendors or their servants
Section 59Penalty for possession of intoxicant in respect of which an offence has been committed
Section 60Penalty for consumption in chemist's shop, etc
Section 61Penalty for failing to produce license etc. by licensee or his servants
Section 62Penalty for contravention of sections 85 and 86 and conditions of license, etc
Section 63Import, export, transport, manufacture, sale or possession by one person on account of another
Section 64Criminal liability of licensee for acts of servant
Section 65Imprisonment under section 55 or section 56

Chapter IX— DETECTION, INVESTIGATION AND TRIAL OF OFFENCES AND PROCEDURE

Section 66Penalty on Excise Officer making vexatious search, seizure, detention or arrest or refusing duty or being guilty of cowardice
Section 67Penalty for offences not otherwise punishable
Section 68Penalty for contempt of Court
Section 69Penalty for attempt to commit offence
Section 69AEnhanced punishment after previous conviction
Section 70What things are liable to confiscation
Section 71Confiscation by Magistrate or Collector
Section 72Power to compound offences and to release property liable to confiscation
Section 73CHAPTER IX
Section 74Power to enter and inspect, and power to test and seize measures, etc
Section 75Power to arrest without warrant, to seize articles liable to confiscation and to make searches
Section 76Power to issue warrant of arrest
Section 77Power to issue search warrant
Section 78Power of Collector or Magistrate to arrest or search without issuing a warrant
Section 79Power of Excise Officer to search without a warrant
Section 80Information and aid to Excise Officers
Section 81Duty of owners and occupiers of land and other persons to give notice of unlicensed manufacture
Section 82Power of Collector and certain Excise Officers to investigate offences
Section 83Powers and duties of Collector and certain Excise Officers investigating offences
Section 84Security and bail

Chapter X— MISCELLANEOUS

Section 85Production of articles seized and persons arrested
Section 86Custody by Police of articles seized
Section 87Reports of arrests, seizures and searches
Section 88Execution of warrant
Section 89Maximum period of detention
Section 90Application of certain provisions of the Code of Criminal Procedure, 1973
Section 91Magistrates having jurisdiction to try offences
Section 92Initiation of certain prosecutions
Section 92ABar to transfer of trial on application of accused
Section 93CHAPTER X