- In this Act, unless there is anything repugnant in the subject or context,-(1)"beer" includes ale, stout, porter and all other fermented liquor [, whether solidified or not, made from malt and such other substances as the State Government may, by notification, specify in this behalf] [Substituted by section 3(1) of the Bengal Excise (Amendment) Act. 1965 (West Bengal Act 39 of 1965) for the words made from malt];(1A)[ xxx ] [Clause (1A) omitted by paragraph (1) of Article 3 of, and the Schedule to, the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948.](2)[ * * *] [Clause (2) repealed by section 5(a) of the Bengal Excise (Amendment) Act, 1914 (Bengal Act No. 7 of 1914).](3)to "bottle" means to transfer liquor from a cask or other vessel to a bottle or other receptacle for the purpose of sale, whether any process of rectification be employed or not; and includes re bottling;(4)"[Kolkata] [Substituted by section 5 of the West Bengal Capital City (Change of Name) Act, 2001 (West Bengal Act No. 18 of 2001) (w.r.e.f. 1.1.2001) for the word Calcutta.] district" means-(a)the area within the local limits of the ordinary original civil jurisdiction of [the High Court at Calcutta] [Substituted by paragraph 3 of, and the Eleventh Schedule to, the Adaptation of Laws Order, 1950 for the words High Court of Judicature at Fort William in Bengal.];(b)the suburbs of [Kolkata] [Substituted by section 5 of the West Bengal Capital City (Change of Name) Act, 2001 (West Bengal Act No. 18 of 2001) (w.r.e.f. 1.1.2001) for the word Calcutta.], as for the time being defined by notification published under section 1 of the [Kolkata] [Substituted by section 5 of the West Bengal Capital City (Change of Name) Act, 2001 (West Bengal Act No. 18 of 2001) (w.r.e.f. 1.1.2001) for the word Calcutta.] Suburban Police Act, 1866 (Bengal Act No. 2 of 1866), [ xxx ] [The words "and the Municipalities of Howrah and Bally, or such part of those areas as the State Government may, by notification, direct, or, if the State Government by notification so directs, no part of any of those areas" omitted by section 3(2)(a) of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965). Earlier the words State Government were substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government.]; and(c)any other areas, in the vicinity of those referred to in sub-clauses (a) and (b), which the [State Government] [Substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government. which were earlier substituted by paragraph 4(1) of the Government of India (Adaptation of Indian Laws) Order, 1937 for the words Local Government.] may, by notification, declare to be included in the "[Kolkata] [Substituted by section 5 of the West Bengal Capital City (Change of Name) Act, 2001 (West Bengal Act No. 18 of 2001) (w.r.e.f. 1.1.2001) for the word Calcutta.] district";[Provided that the State Government may, by notification, declare to be excluded from the "[Kolkata] [Proviso added by section 3(2)(b) of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965).] District" any area or any part of any area included therein under sub-clause (a), sub-clause (b) or sub-clause (c),](4A)[ * * * ] [Clause (4A) omitted by section 40 of, and Schedule II to, the Dangerous Drugs Act, 1930 (II of 1930).](5)"Collector" means-(i)in the' [Kolkata] [Substituted by section 5 of the West Bengal Capital City (Change of Name) Act, 2001 (West Bengal Act No. 18 of 2001) (w.r.e.f. 1.1.2001) for the word Calcutta.] district, the person appointed under section 7, [sub-section (2),] [Inserted by section 3(3) of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965).] clause (b), to exercise all the powers and to perform all the duties of the Collector in that district, and(ii)elsewhere, the chief officer in charge of the revenue administration of a district;(6)[ "denaturant" means any substance prescribed by rule made in this behalf under clause (3) of section 86, for admixture with spirit in order to render the mixture unfit for human consumption, whether as a beverage, or internally as a medicine, or in any other way whatsoever;(6a)to "denature" means to mix spirit with one or more denaturants in such manner as may be prescribed by rule made in this behalf under clause (3) of section 86, and "denatured spirit" means spirit so mixed;] [Clauses (6) and (6a) substituted by section 6(3) of the Bengal Excise (Amendment) Act, 1914 (Bengal Act No. 7 of 1914) for original clause (6).](7)[ "excisable article" means-(a)any liquor for human consumption, or(b)any intoxicating drug, but does not include medicinal preparations or toilet preparations containing alcohol or any intoxicating drug;Explanation.-In this clause the expressions "medicinal preparations" and "toilet preparations" have the same meaning respectively as in the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Act 16 of 1955);](7a)[ "excise duty" and "countervailing duty" mean any such excise duty or countervailing duty, as the case may be, as is mentioned in [entry 51] [Clause (7a) inserted by paragraph 3 of, and Schedule IV to, the Government of India (Adaptation of Indian Laws) Order, 1937.] of List II in the Seventh Schedule to [the Constitution] [Substituted by ibid for the words and figures the Government of India Act, 1935.];] [Clause (7) substituted by section 3(4) of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965).](8)"Excise Commissioner" means the officer appointed under section 7, [sub-section (2),] [Inserted by section 3(5) of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965).] clause (a);(9)"Excise Officer" means the Collector or any officer or other person appointed or invested with powers under section 7;(10)"excise-revenue" means revenue derived or derivable from any duty, fee, tax, payment (other than a fine imposed by a Criminal Court) or confiscation imposed or ordered under this Act or any other law for the time being in force relating to [intoxicants] [Substituted by section 3(6), ibid for the words liquor or intoxicating drugSection];(11)[ "export" means to take out of [West Bengal] [Clauses (11) and (12) substituted by paragraph 3 of, and Schedule IV to, the Government of India (Adaptation of Indian Laws) Order, 1937.] otherwise than across a customs frontier as [defined] [Definition of frontier by the Central Government, please see Government of India, Ministry of Finance (Revenue Division) notification No. SectionR.0.1683 (122-Cus) dated 6.8.1955, published in the Gazette of India of 1955, Part II, section 3, page 1521.] by the Central Government;(12)"import" '[**] [The words and brackets "(except in the phrase import into India)" omitted section 3(7) of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965).] means to bring into [West Bengal] [Substituted by paragraph (2) of Article 3 of the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948 for the word Bengal.] otherwise than across a customs frontier as defined by the Central Government;](12ia)[ "India" means the territory of India excluding the State of Jammu and Kashmir;] [Clause (12ia) in Section by paragraph 3 of, and the Eleventh Schedule to, the Adaptation of Laws Order, 1950.](12a)[ "intoxicant" means-(i)any liquor, or(ii)any substance from which liquor [may be manufactured] and which is declared by the State Government by notification [ xxx ] [The words "in the Official Gazette" omitted by section 3(8)(6), ibid.] to be an intoxicant for the purpose of this Act, or(iii)any intoxicating drug;](13)[ "intoxicating drug" means(i)the leaves, small stalks and flowering or fruiting tops of the Indian hemp plant (Cannabis sativa L) including all forms known as Bhang or Siddhii but excluding Ganja, Charas and any mixture, with or without neutral material, of any of the above forms of intoxication drug, or any drink prepared therefrom within the meaning of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985);(ii)any other intoxicating or narcotic substance or any fermenting agent which the State Government may specify in this behalf by notification, such substance or agent not being narcotic drug or psychotropic substance as defined in section 2 of the Narcotic Drugs and Psychotropic Substances Act, 1985;](14)"liquor" means [liquid consisting of or containing alcohol,] [Substituted by section 6(5)(a) of the Bengal Excise (Amendment) Act, 1914 (Bengal Act No. 7 of 1914) for the words intoxicating liquor.] and includes spirits of wine, spirit, wine, tan, pachwai, beer, [ * * * ] [The words all liquids consisting of or containing alcohol repealed by section 6(5)(6), ibid.] and any substance which the [State Government] [Substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government. which were earlier substituted by paragraph 4(1) of the Government of India (Adaptation of Indian Laws) Order, 1937 for the words Local Government.] may, by notification, declare to be liquor for the purposes of this Act;[Explanation.- In this clause "spirit of wine" means plain spirit of or above such strength as the State Government may, by notification, specify;] [Explanation added by section 3(9) of the Bengal Excise (Amendment) Act, 1965 West Bengal Act 39 of 1965).](15)"manufacture" includes-(i)every process, whether natural or artificial, by which any [intoxicant] [Substituted by paragraph 3 of, and Schedule IV to, the Government of India (Adaptation of Indian Laws) Order, 1937 for the words excisable article.] is produced or prepared (including the tapping of tari producing trees and the drawing of tari from trees),(ii)re-distillation, and(iii)every process for the rectification, flavouring, blending or colouring of liquor, [or for the reduction of liquor for sale] [Added by section 6(6) of the Bengal Excise (Amendment) Act, 1914 (Bengal Act No. 7 of 1914).];(15a)[ "notification" means a notification published in the Official Gazette;] [Clause (15a) inserted by section 3(10) of the Bengal Excise (Amendment) Act, 1965 (West Bengal Act 39 of 1965).](16)"pachwai means fermented rice, millet, or other grain, whether mixed with any liquid or not, and any liquid obtained therefrom, whether diluted or undiluted, but does not include beer;(17)"place" includes building, house, shop, booth, vessel, raft, [vehicle] [Inserted by section 6(7) of the Bengal Excise (Amendment) Act, 1914 (Bengal Act No. 7 of 1914).] and tent; [(17a) "prescribed" means prescribed by rules made under this Act;] [Clause (17a) inserted by section 2(1) of the West Bengal Taxation Laws (Amendment) Act, 1993 (West Bengal Act No. 4 of 1993).](18)expressions referring to "sale" include any transfer otherwise than by way of gift;[Explanation.-The supply of liquor by a club, mess, institute, society, lodge or other similar organisation by whatever name called to its members or their guests whether on payment of price or of any fee or subscription or not shall be deemed to be a sale within the meaning of this clause;] [Explanation added by section 2 of the Bengal Excise (West Bengal Amendment) Act, 1948 (West Bengal Act 28 of 1948).](19)"spirit" means any liquor containing alcohol obtained by distillation, whether it is denatured or not;(20)"tari" means fermented or unfermented juice drawn from any coconut, palmyra, date or other kind of palm tree; and(21)"transport" means to remove from one place to another within [West Bengal] [Substituted by paragraph (2) of Article 3 of the Indian Independence (Adaptation of Bengal and Punjab Acts) Order, 1948 for the word Bengal.].
