1.1. The policy of the State Government is not to encourage indiscriminate growth in consumption of intoxicants but to socially regulate it in a manner such that even with respect to the existing pattern of consumption, drinking is conducted in a safe manner. That is to say that people who are already consuming intoxicants should eschew consumption of illicitly distilled / non-duty paid intoxicants and turns to legally regulated consumption of intoxicants from authorized and legitimate sources. This would ensure both safety against health hazards and consequential growth in revenue.

1.2. As per item 8 of the State List (List II of Schedule VII) of the Constitution of India, the power to legislate on the subject of intoxicating liquors, that is to say, the production, manufacture, possession, transport, purchase and the sale of intoxicating liquors lies with the State Government.

1.3. As per item 51 of the same list, the State Government has the power to collect duties of excise on alcoholic liquors for human consumption.

1.4. Entry 66 in List II of Schedule VII gives power to State Legislature to levy fees in most general terms in all matters which are within its legislative field.

1.5. According to the Bengal Excise Act, 1909, the production, manufacture, possession, import, export, transport and sale of all intoxicants are restricted and regulated. No person has the right to trade in any liquor or other intoxicants unless he is specifically granted a licence, permit or pass under the Bengal Excise Act, 1909. The right as provided under article 19 is, therefore, not applicable in case of trade in any liquor and other intoxicants. Potable liquor as a beverage is an intoxicant and is res extra commercium (outside commerce). A citizen, therefore, does not have any fundamental right to carry on trade or business in liquor.

1.6. The Excise Directorate is located in Writers’ Buildings, Kolkata – 700001 while the Excise Directorate, which is under the administrative control of the Excise Directorate, is located at 32, B.B. Ganguly Street, Kolkata – 700012.

1.7. The operations of the Excise Directorate centre around the enforcement of regulations relating to the manufacture, production, import, export, transport, sale, purchase, possession or consumption of liquor and other intoxicants. The Directorate strives to achieve the twin needs of preventing the manufacture, supply and distribution of illicit/ counterfeit/ spurious liquor and/ or non-duty paid intoxicants and attaining the full realizable revenue potential of the State since prohibition is not a viable option. The functions of the Excise Directorate are :
1.7.1. Enforcement of regulations relating to the manufacture, production, possession, supply, distribution, transport, selling and buying of liquor and other intoxicants.
1.7.2. Control of Excise related crimes through detection, prevention, investigation and prosecution of offences under the law.
1.7.3. Prevention of illicit trafficking of intoxicants under the Bengal Excise Act, 1909 and drugs under the Narcotic Drugs and Psychotropic Substances Act, 1985.
1.7.4. Detection and prevention of manufacture, distribution and sale of illicitly distilled, contraband, spurious or non-duty paid liquor.
1.7.5. Collection of duties of Excise and countervailing duty on alcoholic liquor for human consumption.
1.7.6. Collection of other Excise Revenues like license fee, export fee, import fee, auction fees on Tari and Pachwai, fines etc.
1.7.7. Enforcement of regulations relating to the manufacture, supply and distribution of non-potable alcohol for industrial, medicinal and toilet purposes.

1.8. The Excise Directorate is concerned with the administration of the following Acts and rules framed thereunder :
1.8.1. The Bengal Excise Act, 1909 (Bengal Act V of 1909)
1.8.2. The Narcotic Drugs and Psychotropic Substances Act, 1985 (Central Act 61 of 1985)
1.8.3. The Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Central Act 60 of 1955)
1.8.4. The West Bengal Molasses Control Act, 1973 (West Bengal Act VI of 1973).

1.9. The Excise Commissioner is an officer appointed by the State Government under clause (a) of sub-section (2) of section 7 of the Bengal Excise Act, 1909. The Excise Commissioner shall, subject to such control as the State Government may direct, have the control of the administration of the provisions of the Bengal Excise Act and rules framed thereunder and the collection of Excise Revenue. The office of the Excise Commissioner is located at Excise Directorate, 32, B.B. Ganguly Street, Kolkata – 700 012.

1.10. There are twenty one excise districts and three preventive divisions in the State. These units are subdivided into ranges and circles. Each range is headed by an excise officer of the rank of Deputy Excise Collector. Each circle is headed by an excise officer of the rank of sub-inspector. He is assisted by assistant sub-inspectors and constables. The Collector of Excise is the chief officer in charge of the revenue administration of a district. He is assisted by a Superintendent of Excise and his team of officers and staff. The Superintendent of Excise functions as the technical adviser to the Collector in excise matters. The preventive divisions are headed by an officer of the rank of Deputy Commissioner of Excise. He is assisted by his team of officers and staff. The office of the Deputy Commissioner of Excise, Preventive Jalpaiguri Division is located at 32, Girish Ghosh Sarani, Hakimpara, Siliguri, Darjeeling, PIN-734001 while the office of the Deputy Commissioner of Excise, Preventive Bardhaman Division is located at Shankaripukur, P.O.-Sripally, Dist.-Burdwan, PIN-713103. The office of the Deputy Commissioner of Excise, Preventive Presidency Division is located at 32, B.B. Ganguly Street, Kolkata, PIN-700012.

1.11. Besides, excise officers are also posted in excise establishments at country spirit bottling plants, foreign liquor manufactories, foreign liquor bonds, brewery and at other warehouses to ensure that the operations carried out at these licensed premises are in accordance with rules and regulations.

1.12. There is an Additional Excise Commissioner posted at the Excise Directorate to assist the Excise Commissioner in any matter as and when necessary.

1.13. The Deputy Commissioner of Excise, Headquarters / Narcotic Cell / Preventive, Presidency Division/ Preventive, Jalpaiguri Division/ Preventive, Bardhaman Division/ Central Striking Force/ Distillery & Warehouse / Law / Foreign Liquor/ Special Section and Organisation, assist the Excise Commissioner in the administration of the provisions of various Acts administered by the Excise Directorate. The said officers have their Office at the Excise Directorate, 32, B.B. Ganguly Street, Kolkata – 700 012 and in the headquarters of the respective divisions.

1.14. There is a Personal Assistant to the Excise Commissioner to assist the Excise Commissioner, whose Office is at the Excise Directorate.

1.15. The Special Superintendent of Excise, Distillery & Warehouse/ Law/ Special Section / Organisation/ Foreign Liquor have their Office at Excise Directorate, 32, B.B. Ganguly Street, Kolkata – 700 012. These officers assist the respective Deputy Commissioner in their day to day functions.

1.16. There is an Additional Superintendent of Excise, Distillery & Warehouse and an Additional Superintendent of Excise, Law to assist the respective Superintendents and Deputy Commissioners. The have their offices at the Excise Directorate.

1.17. There is an Internal Audit Officer and Junior Audit Officers to assist the Internal Audit Officer. They also have their offices at the Excise Directorate and they assist the Excise Commissioner in audit matters.

1.18. There is an Administrative Officer with office at the Excise Directorate to look after Establishment and related matters of the Excise Directorate.

1.19. There is a Cash & Accounts Officer posted at the Excise Directorate to carry out accounting functions and supervise cash transactions.

1.20. Besides, there is an Office Superintendent, Special Assistant, Head Assistant, Upper Division Assistants, Lower Division Assistants, Excise Constables, Night Guards and Group ‘D’ Staff posted in the Excise Directorate.

1.21. There are three Preventive Organisations under the Excise Directorate. These Organisations are:
1.21.1. The Central Detective Department and the Excise Intelligence Bureau headed by a Deputy Commissioner of Excise who is assisted by a Superintendent of Excise and other officers and staff. The unit of the Presidency Division has its headquarters at Excise Directorate. Two other units are: the Preventive Bardhaman Division with headquarters at Burdwan and the Preventive Jalpaiguri Division with headquarters at Siliguri.
1.21.2. Another preventive organisation namely the Central Striking Force is also headed by a Deputy Commissioner of Excise with a Superintendent of Excise and other Excise Officers and staff. The headquarters of the Central Striking Force is at Excise Directorate.
1.21.3. Another preventive organisation namely Narcotic Cell is also headed by a Deputy Commissioner of Excise with a Superintendent of Excise and other Officers and Staff. The said Deputy Commissioner of Excise also has his Office at Excise Directorate. The Narcotic Cell is mainly concerned with detection and prosecution of crimes committed under the Narcotic Drugs and Psychotropic Substances Act, 1985.

1.22. There is a Special Section under the Excise Directorate, also headed by a Deputy Commissioner of Excise, with 3 Superintendents of Excise and other Officers and Staff. The said Special Section has its office at the Excise Directorate and deals with the M&TP Act, 1955 and a portion of the Bengal Excise Act for administration of licenses for (i) warehouses for storage of rectified spirit for manufacture of medicinal and toilet preparations (ii) warehouses for storage of ordinary denatured spirit/ special denatured spirit (iii) sale by wholesale and retail of ordinary denatured spirit (iv) sale by wholesale and retail of special denatured spirit.

1.23. The Training Institute is also situated in the Excise Directorate which is headed by a Deputy Commissioner of Excise. A Special Superintendent of Excise is also attached with the Institute. The main task of such institute is to provide theoretical and practical training to new entrants in the Excise Services and also provide in-service training to other officers of the Department from time to time.

1.24. The Chemical Examination Laboratory established under section 7 (2)(cc) of the Bengal Excise Act, 1909, was earlier located at Calcutta Medical College & Hospital. The said office has, however, been shifted to at 46, Christopher Road, Kolkata – 700 046 recently. The said Laboratory is headed by a Chemical Examiner who is assisted by Assistant Chemical Examiners and others.

1.25. All the abovementioned officers are concerned with the execution of the excise policy framed by the Government, collection of excise revenue and prevention of excise related crimes.

2.1. The Excise Commissioner is an officer appointed by the State Government under clause (a) of sub-section (2) of section 7 of the Bengal Excise Act, 1909. The Excise Commissioner shall, subject to such control as the State Government may direct, have the control of the administration of the provisions of the Bengal Excise Act and rules framed thereunder and the collection of Excise Revenue. The office of the Excise Commissioner is located at Excise Directorate, 32, B.B. Ganguly Street, Kolkata – 700 012. Apart from exercising the powers under the various Acts such as The Bengal Excise Act, 1909 (Bengal Act V of 1909) , The Narcotic Drugs and Psychotropic Substances Act, 1985 (Central Act 61 of 1985), The Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Central Act 60 of 1955) and The West Bengal Molasses Control Act, 1973 (West Bengal Act VI of 1973) and rules made thereunder, the Excise Commissioner has also been vested with the following powers:-
2.1.1. Power to appoint Excise Officers below the rank of Deputy Excise Collector (erstwhile Inspector of Excise);
2.1.2. Power to give permission for the import of intoxicants under section 9(1)(a) of the B.E. Act;
2.1.3. Power to make rules prescribing the days and hours during which any licence premises may/may not be kept open and pass order for closure of such premises on special occasions under section 86(9)(vi).

2.2. All other officers and employees posted in the Directorate are concerned with providing assistance to the Excise Commissioner in implementing the policy of the Government for realizing the revenue potential of the State and for taking preventive steps to ensure that excise laws are not subverted and that Government Revenue is not evaded. The same is true for the Additional Excise Commissioner.

2.3. The Deputy Commissioner of Excise, Headquarters, is concerned with establishment matters, and matters relating to the issue of licence through out the state of West Bengal. The Deputy Commissioner of Excise, Distillery & Warehouse and other officers and staff associated with the Distillery & Warehouse Section ensure that proper supply of Rectified Spirit, meant for reduction and conversion to spirit for human consumption, is maintained. They also ensure that the supply chain starting from the bottling plants to warehouses and retail shops functions smoothly to make country spirit available as per demand. The Deputy Commissioner of Excise, Foreign Liquor and other officers and staff ensure that Foreign Liquor Manufactories and Bottling Plants receive uninterrupted supply of Rectified Spirit for production of Foreign Liquor. They also ensure that the supply chain starting from the bottling plants to bonds/ trades and retail shops functions smoothly to make foreign liquor available as per demand. The Deputy Commissioner of Excise, Law, and other officers and staff of the Law section look after court matters. The Deputy Commissioner of Excise, Organisation and officers and staff associated with him provide the physical, communication and technical infrastructural support to the Excise Directorate. The Deputy Commissioner of Excise, Special Section and officers and staff associated with the Section ensure that implementation of The Medicinal and Toilet Preparations (Excise Duties) Act, 1955 and rules framed thereunder are properly enforced. They are also responsible for issue of licenses for storage and sale of Ordinary Denatured Spirit and Special Denatured Spirit. The Officers with the Preventive Sections under the Directorate are entrusted with the preventive works as provided under the Bengal Excise Act and the NDPS Act.

3.1. Regular monitoring and supervision of the performance of officers are done through Diaries submitted by the officers and reports sent from time to time and also through monthly reports of collection of revenue, consumption of intoxicants and preventive measures undertaken by such officers.

3.2. The officers posted in the Excise Directorate are directly accountable to the Excise Commissioner.

3.3. Orders passed under the Bengal Excise Act or under any rule made thereunder shall be appealable in such cases, to such authorities and under such procedure as may be prescribed by rules made under section 85, sub-section (2), clause (c) of the Act.

4.1. All officers discharge their duties in accordance with the provisions of various Acts (viz. B.E.Act , W.B. Molasses Control Act, N.D.P.S. Act and M & T.P. Act) and rules framed thereunder and also according to the circulars and orders issued from time to time.

5.1. The Bengal Excise Act, 1909 is the principal act followed by Excise Officers in discharging their duties. Section 85 and section 86 empower the State Government to make rules for carrying out the objects of the Act. Such rules are framed from time to time and are published in the Official Gazette. The Act and the rules framed thereunder are strictly followed by the Excise Officers in discharging their duties. Circulars and orders are also issued from time to time by the Excise Commissioner, which are also followed by the Excise Officers in discharging their duties. The Excise Officers are also guided by the Code of Criminal Procedure and the Excise Manual wherever applicable. The revision of the manual is under way to accommodate the changes that have taken place since it was originally compiled.

6.1. The Directorate holds the licenses issued for storage of molasses.

6.2. The administrative report of the Directorate is published every year which contains all information relating to the operations of the Excise Directorate. This provides adequate information not only to the Excise Officers but also to any person who wishes to familiarize himself with Excise matters.

7.1. There is no formal system of consultation with the members of the public. Representations/ communications/ complaints received from the public are duly enquired into and necessary action is taken as per statutory provisions and the policy of the State Government. It is strictly ensured that licenses are not granted in a particular place within 1000 ft. from an educational institution, traditional place of public worship or any hospital. It is also ensured that no licence is granted to a person convicted of a criminal offence or a non-bailable offence or to a person found guilty of the breach of the terms and conditions of the licence or a former licensee who is a defaulter in the payment of Excise revenue.

8.1. Normally boards, councils, committees or other bodies are constituted for the purpose of providing advice. This is not applicable in the Excise Directorate, since policies are framed by the State Government. However, for the purpose of execution of the Government policy, small bodies are formed as and when required.