Following Acts and rules framed thereunder were administered during the period under report :
(a) The Bengal Excise Act, 1909 (Ben. Act V of 1909),
(b) The Narcotic Drug and Psychotropic Substances Act, 1985 (Central Act 61 of 1985),
(c) The Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Central Act 60 of 1955),
(d) The West Bengal Molasses Control Act, 1973 (W.B. Act VI of 1973).
Major Amendment in the Bengal Excise Act, 1909
The B.E. Act, 1909 was amended by W.B. Act V of 1997 (the W.B. Finance Act, 1997 published under Notification No. 937-L dated 1.4.97) making offences relating to manufacture, possession and sale of spirituous liquor non-bailable as well as non-compoundable and enhancing the amount of composition from Rs. 5,000/- to Rs. 50,000/-.
Functional Division Of The Work
1. Establishment & Settlement Section
This section is entrusted with the work relating to establishment matters i.e confidential section, receipt, issue & despatch, transfer, posting, promotion, pay & allowances of all employees, pension & retirement benefit matters of all employees under Excise Directorate. The section also entrusted to deal with settlement matters of all kind of retail licenses for sale of potable liquors.
2. Distilleries & Warehouses Section
This section administers different provisions of west Bengal Excise(Country Spirit) Rules, 2010 and the W.B. Molasses Control (Regulation, Storage & Transport) Notified Order, 1986 in the State. The Section looks after manufacture and supply of Country Spirit by different country spirit bottling plants to ensure regular supply of country spirit in the State through the Country Spirit Warehouses. The Section also monitors manufacture and supply of rectified spirit by the distilleries of the State, regulates imports of rectified spirit for potable purpose and administers the provisions of, Compilation of different reports and returns in connection with consumption of intoxicants and collection of revenue is entrusted to this Section. The Section also deals with procurement of Bhang and distribution thereof. The purchase of excise opium for medical purpose and its distribution to all opium depots over the State through district treasuries is done by this Section. Regular meetings, conferences, seminars, etc. at the Excise Directorate are also arranged by this section.
3. Foreign Liquor Section
The Section administers different provisions of the W.B. Excise Foreign Liquor Rules. The Section controls export of India made Foreign Liquor and supply of the same out of India.
4. Organisation Section
The Section looks after—among other matters—construction, repair, maintenance of Buildings, Barracks, Warehouses, Lands of the Excise Department including their up-keeping etc. The Section also oversees the supply of office furniture, apparatus, instruments, uniforms, stationeries and vehicles—both Government and hired.
Budget and allotment of fund to the outlying districts and organisations under the control of Excise Directorate, which is essential for running the day to day administration is done from this Section.
5. Law Section
This Section is responsible for proper representation before different legal forums in cases where the department is a party and to take steps to defend and protect the interest of the department in such cases.
6. Preventive Organisations
Each Preventive Division coterminus with Administrative Division having Central Detective Department and Excise Intelligence Bureau, with Headquarters at Kolkata, Burdwan and Siliguri respectively.
The Preventive Divisions are entrusted for proper and efficient administration of the provisions of the Bengal Excise Act, 1909 and other Acts relating to Intoxicants, Narcotics and Psychotropic Substances for the purpose of prevention and detection of crimes and prosecution of offenders.
Besides there is another preventive unit under the control of the Excise Commissioner, West Bengal to perform all types of preventive activities in Kolkata and the surrounding Excise Districts.
7. Narcotic Cell
This Cell is entrusted for prevention and detection of crimes relating to Narcotic Drugs and Psychotropic Substances Act, 1985 and prosecution of offenders under the Act.
8. Special Section
Special Section is responsible to administer provisions of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Central Act 60 of 1955).
9. Training Institute
This institute imparts both theoretical and practical training to the new entrant Excise officials of different cadres as well as organises in-service training programmes for the officers at different training institutes viz. Police Training College, Administrative Training Institute, National Academy of Central Excise and Narcotics etc.
10. Chemical Examination Laboratory
The Laboratory is entrusted with the analysis of samples of seized intoxicants sent by different Investigating Officers under the B.E. Act and the N.D.P.S. Act. The reports of such analyses play important role in prosecution. Besides this work the Laboratory also tests samples of different intoxicants received from manufacturing units and warehouses. Special Section also sends samples to this Laboratory for analysis and test to oversee as to whether the manufactured products conform with the prescribed standard and norms.
11. Internal Audit Unit
Internal Audit Wing at Excise Directorate is an independent organisation under Excise Commissioner.
The Unit is mainly responsible to scrutinise and detect irregularities in assessment and levy of duty and different fees payable by the holders of licenses in accordance with the provisions of the Bengal Excise Act, 1909, the N.D.P.S. Act, 1985 and the rules framed there under.
This Unit also helps in setting queries raised by the Audit Teams of Accountant General, West Bengal.