The West Bengal Revenue Intelligence ( Collection And Monitoring Of Information ) Act, 1996

GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
West Bengal Act XVIII of 1996 
THE WEST BENGAL REVENUE INTELLIGENCE 
(COLLECTION AND MONITORING OF 
INFORMATION) ACT, 1996. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta Gazette, 
Extraordinary, of the 30th July, 1996.] 
[30th July, 1996.] 
An Act to provide for the collection, compilation, analysis, preservation 
and monitoring of information and statistics with respect to commercial 
activities of trade, industry and agriculture in West Bengal and for the 
use of such information and statistics in framing or implementing the 
fiscal policy of the State of West Bengal. 
WHEREAS it is expedient to provide for the collection, compilation, 
analysis, preservation and monitoring of information and statistics with 
respect to commercial activities of trade, industry and agriculture in West 
Bengal and for the use of such information and statistics in framing or 
implementing the fiscal policy of the State of West Bengal; 
It is hereby enacted in the Forty-seventh Year of the Republic of India, 
by the Legislature of West Bengal, as follows:- 
1. (1) This Act may be called the West Bengal Revenue Intelligence 
(Collection and Monitoring of Information) Act, 1996. 
(2) It extends to the whole of West Bengal. 
(3) It shall come into force on such date as the State Government may, 
by notification, appoint. 
Short title, 
extent and 
commence-
ment. 
2. In this Act, unless the context otherwise requires,— 	 Definitions. 
(a) "appropriate authority" means— 
(i) the Central Government, or 
(ii) the State Government, or 
(iii) an undertaking of the Central Government or the State 
Government, or 
(iv) any local authority, or 
(v) any bank or other financial institution, or 
211 
The West Bengal Revenue Intelligence (Collection 
and Monitoring of Information) Act, 1996. 
[West Ben. Act 
Authorities 
and their 
jurisdiction. 
(Section 3.) 
(vi) the railway administration within the meaning of the 
Indian Railways Act, 1890, or 
(vii) the Board of Trustees for a port within the meaning of 
the Major Port Trusts Act, 1963, or 
(viii) the authority exercising any powers or jurisdiction in, or 
relating to, any port to which the Indian Ports Act, 1908, 
for the time being applies, or 
(ix) Indian Airlines, or Air-India International, within the 
meaning of the Air Corporations Act, 1953; 
(b) "commercial activity" means any activity in relation to trade, 
industry or agriculture of a trading or industrial concern 
relating to purchase, sale, manufacture, or processing, of 
goods, and includes import of goods into West Bengal or 
despatch of goods to any place outside West Bengal; 
(c) "Director" means the Director of Revenue Intelligence 
appointed under clause (a) of sub-section (1) of section 3; 
(d) "notification" means a notification published in the Official 
Gazette; 
(e) "prescribed" means prescribed by rules made under this Act. 
3. (1) (a) For carrying out the purposes of this Act, the State 
Government may appoint a person to be the Director of Revenue 
Intelligence, together with such other persons to assist him as it thinks fit, 
and may specify the area or areas over which they shall exercise jurisdiction: 
Provided that the State Government may authorise the Director to 
appoint such persons to assist him as he thinks fit and to specify the area 
or areas over which they shall exercise jurisdiction. 
(b) The State Government may appoint any person, not being the 
Director, appointed under clause (a), to be a Revenue Intelligence Officer. 
(2) Persons appointed under sub-section (1) shall exercise such powers 
as may be conferred, and perform such duties as may be required, by or 
under this Act. 
(3) Notwithstanding anything to the contrary contained in sub-section 
(1), the Director may transfer any case or matter from any person 
appointed under sub-section (1) to assist him, to any other person so 
appointed, whether such other person has jurisdiction over the area to 
which the case or matter relates or not, provided he is otherwise competent 
to deal with such case or matter in exercise or performance of the powers 
or duties referred to in sub-section (2). 
9 of 1890. 
38 of 1963. 
15 of 1908. 
27 of 1953. 
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The West Bengal Revenue Intelligence (Collection 
and Monitoring of Information) Act, 1996. 
XVIII of 1996.] 
(Sections 4, 5.) 
45 of 1860. 
(4) All persons appointed under sub-section (1) shall be deemed to be 
public servants within the meaning of section 21 of the Indian Penal Code. 
4. Notwithstanding anything contained in any other law for the time 
being in force, for the purposes of this Act, the Director or the persons 
appointed under sub-section (1) of section 3 shall collect from the 
appropriate authority information or statistics, if any, in respect of— 
(a) any commercial activity of the appropriate authority, or 
(b) any activity of any organization or concern about which the 
appropriate authority generates or maintains such information 
or statistics. 
5. (1) The Director, or any person appointed under sub-section (1) 
of section 3 and competent to do so, may serve or cause to be served, in the 
manner prescribed, a notice on the appropriate authority requiring it to 
furnish such statement as may be specified therein relating to any matter 
in respect of which statistics are to be collected, and may also call for any 
information in connection therewith or incidental thereto. 
(2) The statement and information shall be furnished in such form, to 
such authority and at such intervals as may be specified in the notice under 
sub-section (1). 
(3) Where a periodical statement is not required, information relating 
to any matter in respect of which statistics are to be collected shall be 
furnished within such time as may be specified in the notice under sub-
section (1). 
(4) The Director, or any person appointed under sub-section (1) of 
section 3, not below such rank and subject to such conditions as may be 
prescribed, shall, for the purpose of collection of any information or 
statistics under this Act, have access to any record or document in the 
possession of the appropriate authority, and may enter at any time during 
the day any premises where he believes such records or decuments are 
kept, and may inspect, or take copies of, such records or documents or ask 
such competent person as may be present at such premises any question 
necessary for obtaining any information required to be furnished under this 
Act. 
(5) In requiring the production of any records or documents under this 
section, due regard shall be had in not disturbing the business of the 
appropriate authority beyond such period as may be deemed necessary. 
Information 
and statistics 
to be 
collected 
from 
appropriate 
authority. 
Power to 
call for 
statement 
and 
information 
and right of 
access to 
records or 
documents. 
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The West Bengal Revenue Intelligence (Collection 
and Monitoring of Information) Act, 1996. 
[West Ben. Act 
(Sections 6-8.) 
Disposal of 
information 
and statistics 
collected by 
Director. 
Offences 
and 
penalties. 
Liability to 
prosecution. 
6. (1) The Director may, after collection of necessary information 
under section 5, compile and analyse the information and also statistics, if 
any, and send such report— 
(a) to the State Government at such intervals as may be 
prescribed, and 
(b) to such authority as he deems necessary. 
(2) When the authority referred to in clause (b) of sub-section (1) 
makes any request to the Director to supply certain information relating to 
any tax or duty imposed by, and payable to, the State Government, the 
Director may collect such information and supply the same to it in such 
manner and within such time as he may deem fit. He shall also send a copy 
of the said report to the State Government. 
7 If any person— 
(a) required to furnish any statement, information or statistics 
under this Act— 
(i) wilfully refuses or, without lawful excuse, neglects to 
furnish such statement, information or statistics, or 
(ii) wilfully furnishes, or causes to be furnished, any 
statement, information or statistics which he knows to 
be false, or 
(iii) refuses to answer, or wilfully gives a false answer, to 
any question necessary for obtaining any information or 
statistics, or 
(b) impedes the right of access to any records or documents, or 
the right to enter any premises, under section 5, 
he shall be punishable with fine which may extend to five hundred rupees 
and, in the case of a continuing offence, to a further fine which may extend 
to two hundred rupees for each day during the period of continuance of the 
offence. 
8. Where an offence under section 7 has been committed, every 
person, who, at the time the offence was committed, was in charge of the 
records or documents as aforesaid, shall be guilty of such offence and shall 
be liable to be proceeded against and punished accordingly: 
Provided that nothing contained in this section shall render any such 
person liable to any punishment provided in this Act, if he proves that the 
offence was committed without his knowledge or that he exercised all due 
diligence to prevent the commission of such offence. 
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The West Bengal Revenue Intelligence (Collection 
and Monitoring of Information) Act, 1996. 
XVIII of 1996.] 
45 of 1860. 
49 of 1988. 
(Sections 9-11.) 
9. (1) Every statement, information or statistics furnished under this 
Act, shall, save as otherwise provided in sub-section (2), be treated as 
confidential. 
(2) Nothing in this section shall apply to the disclosure of any 
statement, information or statistics referred to in sub-section (1)— 
(a) for the purposes of prosecution under the Indian Penal Code, 
the prevention of Corruption Act, 1988, or this Act, or 
(b) where it is necessary to make such disclosure for the purposes 
of this Act, or 
(c) to an officer of the State Government or the Central 
Government for the purposes of levy, collection or realisation 
of any tax or duty. 
(3) No statement, information or statistics or any part thereof in 
respect of the appropriate authority or any organization or concern, 
obtained from the appropriate authority for the purposes of this Act, shall, 
without the previous consent in writing of the person for the time being in 
charge thereof, be published in such manner as would enable such 
statement, information or statistics to be identified as the statement, 
information or statistics of the appropriate authority or such organization 
or concern. 
(4) Save as otherwise provided in sub-section (2) or sub-section (3), 
if any Government employee discloses any statement, information or 
statistics referred to in sub-section (1), he shall be punishable with 
imprisonment for a term which may extend to six months and shall also be 
liable to fine. 
Statement, 
information, 
etc., to be 
confidential. 
10. No suit, prosecution or other legal proceedings shall lie against 
any Government- servant for anything which is in good faith done or 
intended to be done under this Act or the rules made thereunder. 
11. (1) The State Government may, by notification, make rules for 
carrying out the purposes of this Act. 
(2) In particular and without prejudice to the generality of the foregoing 
power, such rules may provide for all or any of the matters which under any 
provision of this Act are required to be prescribed or to be provided for by 
rules. 
Protection of 
action taken 
in good 
faith. 
Power to 
make rules. 
    
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