Kolkata, March 19 -- The state government on Wednesday amended the Bengal Excise Act to prevent the use of molasses for manufacturing of illicit liquor and made it a penal offence, besides removing the bar on women working in ON-category liquor establishments.
State Finance minister Chandrima Bhattacharjee, while tabling the West Bengal Finance Bill 2025, said that the Bengal Excise Act 1909 has been amended to replace erstwhile major acts like the Code of Criminal Procedure and the Indian Penal Code by Bharatiya Nagarik Suraksha Sanghita, and the Bharatiya Nyay Sanghita, respectively.
The minister said: "We have included molasses in the definition of 'material' for prevention of its usage for manufacturing of illicit liquor. The amendments proposed on different sections of the Bengal Excise Act 1909, in respect of molasses, are essentially meant to make both the Excise Act 1909 and the West Bengal Molasses Control Act 1973 complementary to each other to prevent overlapping. Regulatory aspects of molasses that includes licensing, permit, etc are dealt under the West Bengal Molasses Control Act 1973 while abuse of molasses for making illicit liquor shall be treated as a penal offence punishable under the Bengal Excise Act 1909," said Bhattacharjee.
The amendment in the Act introduces the provision for charging levy of penalty on excess wastage of spirit in distillery, warehouse, as a regulatory measure and to make provision to introduce statutory procedures towards confiscation of seized articles in order to remove difficulties in operation. For cognizance by court in case of excise officers on duty, prior sanction of the state government has been made mandatory.
Meanwhile, the amendment in the Bengal Agricultural Income Tax Act 1944 will allow the state government to continue with its waiver scheme (zero rate) of Agricultural Income Tax to provide relief to the tea industry. Bhattacharya announced that the state has decided to extend the benefit for another year till March 31, 2026. "It is primarily to give relief to the tea industry, especially smaller tea gardens that are facing hardships since the pandemic period," she added.
The West Bengal Finance Bill 2025 was passed in the assembly paving the way for these two components.
Published by HT Digital Content Services with permission from Millennium Post.