West Bengal Finance Act, 1997

No: 5 Dated: Apr, 01 1997

THE WEST BENGAL FINANCE ACT, 1997

West Bengal Act V of 1997

    An Act to to amend the Bengal Excise Act, 1909, the Bengal Amusements Tax Act, 1922, the West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972, the West Bengal Luxury Tax Act, 1994, and the West Bengal Sales Tax Act, 1994.

    WHEREAS it is expedient to amend the Bengal Excise Act, 1909, the Bengal Amusements Tax Act, 1922, the West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972, the West Bengal Luxury Tax Act, 1994, and the West Bengal Sales Tax Act, 1994, for the purposes and in the manner hereinafter appearing;

It is hereby enacted in the Forty-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows:-

1. Short title and commencement. - (1) This Act may be called the West Bengal Finance Act, 1997.

(2) Except as otherwise provided, it shall come into force on such date, or shall be deemed to have come into force on such date not earlier than the first day of May, 1995, as the State Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.

2. Amendment of Ben. Act V of 1909:- In the Bengal Excise Act, 1909,—

(1) in section 2, for clause (13), the following clause shall be substituted:—

`(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 Siddhi but excluding Ganja, Chards and any mixture, with or without neutral material, of any of the above forms of intoxicating drug, or any drink prepared therefrom within the meaning of section 2 of the Narcotic Drugs and Psychotropic Substances Act, 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.' ;

(2) in section 13,—

(i) for clause (b), the following clause shall be substituted:—

"(b) no hemp plant (Cannabis saliva L.) from which an intoxicating drug can be manufactured or produced shall be cultivated,";

(ii) after the words "in that behalf by the Collector", the words "or the Excise Commissioner, as the State Government may, by notification, specify" shall be inserted;

(iii) in clause (ii) of the proviso, for the words "four seers,", the words "four litres," shall be substituted;

(3) in section 46A,—

(i) in clause (a), after the words, letter and brackets "(Cannabis sativa L.)", the words "from which an intoxicating drug can be manufactured or produced" shall be inserted;

(ii) in clause (b), after the words "material", the words "including fermented wash" shall be inserted;

(iii) for the words, letter and brackets "(Cannabis sativa L.) is less than", the words, letter and brackets "(Cannabis sativa L.) from which an intoxicating drug can be manufactured or produced is less than" shall be substituted;

(4) in section 54, for the words "one thousand rupees.", the words "five thousand rupees." shall be substituted; (5) in section 59, for the words "one thousand rupees.", the words "five thousand rupees." shall be substituted;

(6) in section 65, in sub-section (1), in clause (a),—

(i) for the words, figures, letters and brackets "clause (ii) of section 46A, clause (a) of section 48", the words, figures and letter "section 46A, section 48" shall be substituted;

(ii) for the words "not exceeding five thousand rupees,", the words "not exceeding fifty thousand rupees," shall be substituted;

(7) in section 72, after the words and brackets "or any hemp plant (Cannabis saliva)", the words "from which an intoxicating drug can be manufactured or produced" shall be inserted;

(8) in section 74, in sub-section (1), in clause (a), for the words and figures "by sections 166 to 171 of the Code of Criminal Procedure, 1973,", the words and fugures "by sections 160 to 171 of the Code of Criminal Procedure, 1973," shall be substituted;

(9) in section 75,—

(i) in sub-section (1), for the words, figures, letters and brackets "under clause (ii) of section 46A or clause (a) of section 48", the words, figures and letter "under section 46A or section 48," shall be substituted; (ii) in sub-section (5), for the words, figures, letters and brackets "under clause

(ii) of section 46A or clause (a) of section 48", the words, figures and letter "under section 46A or section 48" shall be substituted;

(10) in section 85, in sub-section (2), in clause (o), for the words and figures—

"the Code of Criminal Procedure, 1898,", the words and  figures-

"the Code of Criminal Procedure, 1973," shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1974.