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 turn 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 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 there under:
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 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 thirty three excise districts and eight preventive excise divisions in the State. These units are subdivided into ranges, excise stations and circles. Each range is headed by an excise officer of the rank of Deputy Excise Collector. Each Excise Station is headed by an Inspector of Excise. 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 Joint Commissioner of Revenue. He is assisted by his team of officers and staff. The office of the Joint Commissioner of Revenue, Preventive Alipore Division is located at 32, B.B. Ganguly Street, Kolkata, PIN-700012.The office of the Joint Commissioner of Revenue, Krishnanagar Division is located at Collectorate Compound, Krishnanagar Nadia PIN-741101.The office of the Joint Commissioner of Revenue, Barrackpore Excise Division-75 Parade Road, Old Court Compound, Barrackpore , Kol-700120. The office of the Joint Commissioner of Revenue, Jalpaiguri Excise Division is located at Pinnaguri, Fulbari Hat, Jalpaiguri, PIN-734015. The office of the Joint Commissioner of Revenue, Malda Division is located at Samundai Colony, Mongolbari near Bangiya Gramin Bikash Bank. PIN-732142.The office of the Joint Commissioner of Revenue, Bardhaman Excise Division is located at Ghosh Mansion, P.O-Joteram, Purba Bardhaman, PIN-713104.The office of the Joint Commissioner of Revenue, Kharagpur Excise Division is located at Krishna Chandra Abasan, Puratan Bazar, Kharagpur, Paschim Medinipur PIN-721301The office of the Joint Commissioner of Revenue, Durgapur Excise Division is located Dikna, Keshiakole, Bankura, PIN-722155.
1.11. Besides, excise officers are also posted in excise establishments at country spirit bottling plants, foreign liquor manufactories, foreign liquor bonds, brewery and other warehouses to ensure that the operations carried out at these licensed premises are in accordance with rules and regulations.
1.12. Existing administrative setup of the Excise Directorate (Proper) is as follows:
1.12.1. There are 3 Special Commissioners at the Excise Directorate, one for Revenue, one for enforcement and one for HR.
1.12.2. There are functional posts of Additional/Senior Joint/ Joint Commissioner under the three Special Excise Commissioners with ordinary jurisdiction as follows:

1.12.3. The post of Additional Excise Commissioner (West Bengal) has been re-designated as Additional Excise Commissioner (Central Investigation Section) who shall report directly to the Excise Commissioner, West Bengal.
1.12.4. The Special Section under the Excise Directorate has been renamed as “Central Investigation Section”. The post of Deputy Commissioner of Excise (Special Section) has been accordingly re-designated as Joint/Senior Joint Commissioner of Excise (Central Investigation Section). Other posts under the Special Section (other than those hosted at manufacturing units), i.e. 2 posts of Superintendents of Excise and 6 posts of has been re-designated following the same logic.
1.12.5. There is an Additional Excise Commissioner (Systems) in charge of the I.T. Cell/ Computer Cell as mentioned in Rule 10 of these rules. He/ she shall report directly to the Excise Commissioner, West Bengal.
1.12.6. There are 11 (eleven) functional posts of Superintendent of Excise at the Excise Directorate (Proper). Such Superintendent of Excise shall report to Additional/ Sr. Joint/ Joint Commissioner.
1.13. The Additional/Sr. Joint/Joint Commissioners of Revenue-I, II and III have their Office at Excise Directorate, 32, B.B. Ganguly Street, Kolkata – 700 012. These officers assist the Special Excise Commissioner (Revenue).
1.14. There is a Chemical Examination Laboratory, which is headed by the Chemical Examiner to the Government of West Bengal. He is assisted by two Deputy Chemical Examiners. The Laboratory is entrusted with the analysis of samples of seized intoxicants sent by different Investigating Officers detected under the B.E. Act and the N.D.P.S. Act. The reports of such analysis play an important role in prosecution.
1.15. The Internal Audit Wing at Excise Directorate is an independent organisation under Excise Commissioner. This Wing is headed by one Deputy Commissioner (Audit & Accounts) who is assisted by three Assistant Commissioner (Accounts) & three Auditors. The main function of this Wing is to ensure that the existing regulations and procedures are being carried out in proper manner in respect of Govt. Receipts & Expenditure. This Unit also helps in replying to the queries raised by Hon’ble Public Accounts Committee, C.A.G. of India, Principal A.G. (Audit), West Bengal & A.G. (E.R.S.A.), West Bengal.
1.16. There is an Administrative Officer with office at the Excise Directorate to look after Establishment and related matters of the Excise Directorate.
1.17. There is a Cash & Accounts Officer posted at the Excise Directorate to carry out accounting functions and supervise cash transactions.
1.18. 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.
1.19. 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 an 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.
1.20. 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.
1.21. All the above mentioned 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 Additional/ Sr. Joint Commissioner/Joint Commissioner (Revenue-III), is concerned with establishment matters, and matters relating to the issue of Retail-license throughout the state of West Bengal. The Additional/ Sr. Joint Commissioner/Joint Commissioner (Revenue-I) and other officers and staff associated with the Distilleries & Warehouse Section ensure that proper supply of Rectified Spirit, ENA, meant for reduction and conversion to spirit for human consumption, is maintained. They are also responsible for the issue of licenses for storage and sale of Ordinary Denatured Spirit and Special Denatured Spirit. 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. Additional/ Sr. Joint/ Joint Commissioner (Revenue-II) and other officers and staff ensure that Foreign Liquor Manufactories and Bottling Plants receive uninterrupted supply of Rectified Spirit, ENA and Malt spirit for production of Foreign Liquor. They also ensure that the supply chain starting from the bottling plants to bonds/ trades functions smoothly to make foreign liquor available as per demand. The Additional Excise Commissioner (Law), and other officers and staff of the Law section look after court matters. The Officers with the Enforcement Sections (Enforcement-I and Enforcement-II) under the Special Excise Commissioner (Enforcement) 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 Self Appraisal Report (SAR) submitted by the officers via HRMS portal and reports sent from time to time and also through monthly/daily reports of collection of revenue and consumption of intoxicants through eAbgari Analytics portal, which is also used for preventive reporting. Real time preventive reporting is currently being reported with NForce App and vehicle carrying liquor consignment is tracked through e-Track App that records the locking and unlocking of GPS cum E-Lock.
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 license 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 license 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.