Name of the Organisation : Department of Excise West Bengal (wbexcise.gov.in)
Type of Announcement : Monthly Revenue Return Monitoring System
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Monthly Revenue Return Monitoring System :
1 Qu : What is the objective of Excise Department?
Ans : The Excise Department 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. Revenue is collected mainly through duty on various kinds of intoxicants and fees.
2 Qu : What is the procedure for grant of retail licenses?
Ans : Procedure for grant of retail licenses are detailed in Rule 9 of the Rules framed under Notification No. 800-Ex dated 29.7.2003, as amended upto date
3 Qu : Who can apply for a retail excise license?
Ans : Eligibility of persons who can apply for a retail excise license is mentioned in Rule 11 of the Rules framed under Notification No. 800-Ex dated 29.7.2003, as amended upto date.
4 Qu : What are restrictions on grant of licenses at new sites?
Ans : Suitability of a new site to set up a retail excise license is mentioned in Rule 8 of the Rules framed under Notification No. 800-Ex dated 29.7.2003, as amended upto date.
5 Qu : What are the non-refundable application fees to be deposited with the application for retail excise licenses at a new site?
Ans : Provision for non-refundable application fees to be deposited with the application for retail excise licenses at a new site is laid down in Rule 7 of the Rules framed under Notification No. 800-Ex dated 29.7.2003, as amended upto date read with 132-Ex dated 25.01.2006.
6 Qu : Whether Excise Act is applicable on such medicinal preparations in respect of manufacture, possession, sale etc;
Ans : A- There are corresponding provisions in the M&TP (ED) Act 1955 and Rules framed there under. There by the provisions of B. E. Act 1909 and Rules framed there under are to be deemed to be repealed.
7 Qu : Whether rules made under G.O.No.812-Ex dt. 12-05-1936 (page 187 of Comp. Part II are till in vogue ( specially 20A of the Rules.)
Ans : The regulatory powers of the B. E. Act conferred under section 86. The provision under G.O.No.812-Ex dt. 12-05-1936 (page 187 of Comp. Part II are till in vogue ( specially 20A of the Rules.) is repealed. No license in form 19A under Rule 20 and 20A can be enforced.
8 Qu : Whether Excise Officers are empowered to control retail sale of Shakti Sura by demanding account of receipt/sale and by inspecting shops?
Ans : A- If an officer empowered under the M&TP (E.D.) Act, 1955 and Rules 1956 has reason to believe that the dutiable goods have been stored without payment of duty then, for the purpose of ascertaining whether proper duty has been paid may verify challans/Bills etc; in support.
9 Qu : Whether any license is required for sale of Mritasanjibani Sura/ Sudha or Skaktisura in retail, if so relevant provisions thereof?
Ans : No such license is required for the sale of such Ayurvedic Medicinal Products even though they contain alcohol.
10 Qu : Which acts and rules are administered by the Special Section?
Ans : The Special Section deals with the 1. Bengal Excise Act 1909 as amended 2. The Medicine & Toilet Preparations ( ED) Act ,1955 with Rules 3. The Narcotic Drugs And Psychotropic Substances Act,1985 and portion of The W.B.Fire Services (Fire License) Rules,2004 and The Drug and Cosmetic Rules, 1945.
11 Qu : Who is the license granting authority for the manufacture of Ayurvedic Medicinal Preparations containing alcohol for sale to public?
Ans : A- Excise Commissioner is the licence granting authority for the manufacture of such Ayurvedic Medicinal Preparations containing alcohol. However, Deputy Commissioner of Excise, Special is empowered to grant license for the products containing self generated alcohol and/or manufacture by distillation or to which alcohol has been added, when such preparations are manufactured outside Bond.
12 Qu : What are the legal restrictions for the transport/possession/sale of Ayurvedic Medicinal Preparation containing alcohol?
Ans : A- i) There is no restriction legal binding or procedure for transport/possession and sale of such product under the Drug & Cosmetic Act, 1940 and rules framed there under; ii) The M& T.P. (ED) Act and Rules, 1956 regulates production, transport and sale of dutiable medicines for the purpose of realization of the exact duty leviable thereon and such restriction on transport/possession and sale exists till realization of duty thereon.
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Contact Postal Address:
Department of Excise
Collector of Excise – Kolkata (South)