The West Bengal Finance Act, 2024

Registered No. WB/SC-247 	 No. WB(Part-III)/2024/SAR-8 
Walken 
‘iklTh-q\A-tn" 
Extraordinary 
Published by Authority 
PHALGUNA 30] 
	 WEDNESDAY, MARCH 20, 2024 	 [SAKA 1945 
PART III—Acts of the West Bengal Legislature. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
NOTIFICATION 
No. 340-L.--20th March, 2024.—The following Act of the West Bengal Legislature, having been assented to by 
the Governor, is hereby published for general information:— 
Short title and 
commencement. 
West Bengal Act V of 2024 
THE WEST BENGAL FINANCE ACT, 2024. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Kolkata Gazette, 
Extraordinary, of the 20th March, 2024.] 
An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal and 
the Bengal Excise Act, 1909. 
WHEREAS it is expedient to amend the Indian Stamp Act, 1899, in its application 
to West Bengal and the Bengal Excise Act, 1909, for the purposes and in the manner 
hereinafter appearing; 
It is hereby enacted in the Seventy-fifth Year of the Republic of India, by the 
Legislature of West Bengal, as follows:- 
1. (1) This Act may be called the West Bengal Finance Act, 2024. 
2 of 1899. 
Ben. Act V of 
1909. 
2 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 20, 2024 [PART III 
The West Bengal Finance Act, 2024. 
(Sections 2, 3.) 
Application and 
amendment of Act 
2 of 1899. 
Amendment of 
Ben. Act V of 
1909. 
(2) Save as otherwise provided, this section shall come into force with immediate 
effect, and the other provisions of this Act shall come into force on such date, with 
prospective or retrospective effect as required, as the State Government may, by 
notification in the Official Gazette, appoint and different dates may be appointed for 
different provisions of this Act and any reference in any such provision to the 
commencement of this Act shall be construed as a reference to the coming into force of 
that provision. 
2. (1) The Indian Stamp Act, 1899, in its application to West Bengal (hereinafter 
referred to as the principal Act), shall be amended for the purpose and in the manner 
hereinafter provided. 
(2) In Schedule IA to the principal Act, against item (i) of article 33 in the first 
column under heading "Description of Instruments", in the second column under 
heading "Proper Stamp Duty", after the words and symbols "one-half of one per centum 
of the market value of the property which is the subject matter of the Gift", the words 
"subject to maximum of rupees one thousand" shall be inserted. 
3. In the Bengal Excise Act, 1909,—
(1) in section 2,— 
(a) after clause(12ia), the following clause shall be inserted:— 
`(12iaa) "intermediate quantity", in relation to spirit or intoxicating 
drug (other than Bakhar) or any portion of hemp plant (Cannabis sativa 
L.) from which an intoxicating drug may be manufactured or produced, 
means any quantity within such range as may be specified by the State 
Government by notification'; 
(b) for clause (13), the following clause shall be substituted:— 
`03) "intoxicating drug" means Bhang, Siddhi or any other substance 
or fermenting agent, not being a narcotic drug or psychotropic substance 
under the Narcotic Drugs and Psychotropic Substances Act, 1985, 61 of 1)85. 
which the State Government may specify by notification;'; 
(c) after clause (13), the following clause shall be inserted:— 
'(13a) "large quantity", in relation to spirit or intoxicating drug (other 
than Bakhar) or any portion of hemp plant (Cannabis sativa L.) from 
which an intoxicating drug may be manufactured or produced, means 
any quantity greater than such quantity as may be specified by the State 
Government by notifiationr ; 
(d) after clause (18), the following clause shall be inserted:— 
`(18a) "small quantity", in relation to spirit or intoxicating drug (other 
than Bakhar) or any portion of hemp plant (Cannabis sativa L.) from 
which an intoxicating drug may be manufactured or produced, means 
any quantity up to such quantity as may be specified by the State 
Government by notification;'. 
PART III] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 20, 2024 	 3 
The West Bengal Finance Act, 2024. 
(Section 3.) 
(2) after section 13, the following section shall be inserted:— 
"Procurement, 	 13A. Procurement, utilization of spirit in excess of such quantity utilization of 
spirit for 	 as may be specified by the State Government, for the purpose of 
manufacture of manufacture of medicinal and toilet preparation shall be in accordance medicinal and 
toilet 	 with the manner, on such terms and conditions and on payment of preparations. 
such fee as the State Government may prescribe by notification: 
Provided that the conditions prescribed by the State Government shall be subject 
to the provisions of the Drugs and Cosmetics Act, 1940.". 
(3) In clause (d) of sub-section (1) of section 42, — 
(a) for the words and figures "Dangerous Drugs Act, 1930", the words and 
figures "Narcotic Drugs and Psychotropic Substances Act, 1985" shall 
be substituted; 
(b) for the words and figures "the Trade and Merchandise Marks Act, 
1958", the words and figures "The Trade Marks Act, 1999" shall be 
substituted; 
(c) the words and figures "or under the Medicinal and Toilet Preparations 16 of 1955. 
(Excise Duties) Act, 1955" shall be omitted. 
(4) in section 46A,— 
(a) for clause (i) the following clause shall be substituted:— 
"(i) in case of an offence under clause (c) and (f)- 
1. Where the offence involves small quantity, with imprisonment 
up to one year or with fine not below ten thousand rupees or 
both, subject to a minimum imprisonment of three months or 
with fine, 
2. where the offence involves intermediate quantity, with 
imprisonment up to three years and with fine not below fifty 
thousand rupees, subject to a minimum imprisonment of six 
months and with fine, 
3. where the offence involves large quantity, with imprisonment 
up to five years and with fine not below one lakh rupees, 
subject to a minimum imprisonment of one year and with fine: 
Provided that, the provisions of Chapter XXIA (Plea 
Bargaining), Code of Criminal Procedure, 1973 may apply in 
respect of offences involving small quantity, if committed for 
the first time."; 
(b) for clause (ii) the following clause shall be substituted:— 
"(ii) in case of offence under clause (a), (b), (cc), (d) and (e), with 
imprisonment up to five years and with fine not below one lakh 
rupees, subject to a minimum imprisonment of one year and with 
fine.". 
(5) in section 54A, for the words "ten thousand rupees", the words "five lakh 
rupees" shall be substituted. 
23 of 1940. 
2 of 1930. 
61 of 1985. 
43 of 1958. 
47 of 1999. 
2 of 1974. 
4 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 20, 2024 [PART III 
The West Bengal Finance Act, 2024. 
(Section 3.) 
(6) in section 63, in sub-section (2), the proviso shall be omitted. 
(7) section 64 shall be omitted. 
(8) in section 78, for sub-section (2), the following sub-section shall be sub stituted:— 
"(2) (a) Notwithstanding anything contained in this Act or any other law 
for the time being in force, upon receipt of the report under sub-section(1) and 
after being satisfied that an offence has been committed in respect of or by 
means of the seized intoxicants and other incriminating materials including 
material, still, utensils, implements or apparatus, receptacles, packages and 
coverings which are liable to confiscation under section 63, the Collector or 
any other officer empowered by the State Government, shall, pass an order for 
confiscation of the seized articles whether or not a prosecution is instituted for 
commission of such offence: 
Provided that upon confiscation, the incriminating articles shall be disposed 
of in such manner as the State Government may prescribe by notification, 
having regard to the constraints of space for storage, chances of pilferage or 
damage of seized material. 
(b) Articles, other than those referred to in clause (a) having legitimate use but 
excluding any conveyance shall be returned to the owner or any person 
entitled to possession or confiscated in absence of such claimant. No 
confiscation shall be made before expiry of two months from the date of 
seizure. Upon confiscation, the articles shall be disposed of in such manner as 
the State Government may prescribe. 
(c) In respect of any conveyance used in carrying the seized incriminating 
articles, the Collector or the empowered officer shall— 
(i) send a notice to the owner, registered or otherwise, of such vehicle or his 
representative or the person who had the vehicle in his possession 
informing about the initiation of proceedings under this clause, 
(ii) grant such person an opportunity of making representation within such 
reasonable time as may be specified in the notice, 
upon hearing and considering the representation as well as the report received 
under sub-section (1) of section 78 and necessary enquiry, if the Collector or 
the empowered officer, as the case maybe, is satisfied that the conveyance was 
used for transportation of the seized materials without the knowledge, 
connivance of such person or his agent and the latter had taken reasonable 
precautions against such use he may allow interim custody of such conveyance 
to the claimant subject to such conditions as the State Government may 
prescribe by notification. Otherwise, the vehicle shall be confiscated: 
Provided that final release of such vehicle shall be subject to submission 
of report by the investigating officer under sub-section (2) or sub-section (4) 
of section 74, as the case may be: 
Provided further that in absence of representation or in the event of 
non-appearance for hearing, the Collector or the empowered officer may pass 
order of confiscation ex-parte: 
Provided also that within 72 hours of the order of confiscation, a report 
containing the grounds of the decision shall be sent to the Excise Commissioner. 
(d) Unclaimed conveyance shall be confiscated after expiry of two months from 
the date of seizure and taking reasonable steps for ascertaining the owner 
thereof. 
PART 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 20, 2024 	 5 
The West Bengal Finance Act, 2024. 
(Section 3.) 
Any person aggrieved by an order passed under any of the foregoing clauses 
may prefer appeal, within 30 days of the order, before the Excise Commissioner 
or any officer not below the rank of Additional Excise Commissioner as the 
Excise Commissioner may authorize and further prefer an appeal before the 
State Government against the order of first appellate authority within 30 days. 
The order passed by the State Government shall be final. 
(f) During pendency of proceedings initiated under this section, the Collector or 
the empowered officer may pass an order for interim custody of the seized 
articles including any conveyance.". 
(9) after section 84, the following section shall be inserted:— 
"Finality 	 of 	 84 A. (I) Notwithstanding anything contained in the Code of 2 of 1974. 
orders passed 
under section 78. 	 Criminal Procedure, 1973, no Court shall entertain any application in 
respect of the seized articles including conveyance, for which disposal proceeding have 
been initiated under sub-section (2) of section 78: 
Provided that the jurisdiction of the Collector or the empowered officer or the 
Appellate Authority with regard to the disposal of the same shall be exclusive. 
(2) The finality of order in original or appellate order passed under sub-section (2) 
of section 78 shall not be subject to the results of criminal prosecution.". 
(10) to sub-section (1) of section 89, the following proviso shall be inserted:— 
"Provided that all such excise dues may also be recovered from any person from 
whom money is due or may become due to the person primarily liable to pay excise 
revenue, in the manner prescribed by the State Government by notification.". 
By order of the Governor, 
DR. MD . SALIM ANSARI, 
Pr. Secy.-in-charge to the Govt. of West Bengal, 
Law Department. 
(e) 
Published by Law Department, Government of West Bengal and 
Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056. 

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