Job profile of a DEC (Dy. Excise Collector)- WBCS Interview

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Particulars of Excise Directorate, Government of West Bengal

FUNCTIONS

Acts Administered
Following Acts and rules framed thereunder were administered during the period under report :
(a) The Bengal Excise Act, 1909 (Ben. Act V of 1909),
(b) The Narcotic Drug and Psychotropic Substances Act, 1985 (Central Act 61 of 1985),
(c) The Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Central Act 60 of 1955),
(d) The West Bengal Molasses Control Act, 1973 (W.B. Act VI of 1973).
Major Amendment in the Bengal Excise Act, 1909
The B.E. Act, 1909 was amended by W.B. Act V of 1997 (the W.B. Finance Act, 1997 published under Notification No. 937-L dated 1.4.97) making offences relating to manufacture, possession and sale of spirituous liquor non-bailable as well as non-compoundable and enhancing the amount of composition from Rs. 5,000/- to Rs. 50,000/-.
Functional Division Of The Work

1. Establishment & Settlement Section
This section is entrusted with the work relating to establishment matters i.e confidential section, receipt, issue & despatch, transfer, posting, promotion, pay & allowances of all employees, pension & retirement benefit matters of all employees under Excise Directorate. The section also entrusted to deal with settlement matters of all kind of retail licenses for sale of potable liquors.

2. Distilleries & Warehouses Section
This section administers different provisions of west Bengal Excise(Country Spirit) Rules, 2010 and the W.B. Molasses Control (Regulation, Storage & Transport) Notified Order, 1986 in the State. The Section looks after manufacture and supply of Country Spirit by different country spirit bottling plants to ensure regular supply of country spirit in the State through the Country Spirit Warehouses. The Section also monitors manufacture and supply of rectified spirit by the distilleries of the State, regulates imports of rectified spirit for potable purpose and administers the provisions of, Compilation of different reports and returns in connection with consumption of intoxicants and collection of revenue is entrusted to this Section. The Section also deals with procurement of Bhang and distribution thereof. The purchase of excise opium for medical purpose and its distribution to all opium depots over the State through district treasuries is done by this Section. Regular meetings, conferences, seminars, etc. at the Excise Directorate are also arranged by this section.

3. Foreign Liquor Section
The Section administers different provisions of the W.B. Excise Foreign Liquor Rules. The Section controls export of India made Foreign Liquor and supply of the same out of India.

4. Organisation Section
The Section looks after—among other matters—construction, repair, maintenance of Buildings, Barracks, Warehouses, Lands of the Excise Department including their up-keeping etc. The Section also oversees the supply of office furniture, apparatus, instruments, uniforms, stationeries and vehicles—both Government and hired.
Budget and allotment of fund to the outlying districts and organisations under the control of Excise Directorate, which is essential for running the day to day administration is done from this Section.

5. Law Section
This Section is responsible for proper representation before different legal forums in cases where the department is a party and to take steps to defend and protect the interest of the department in such cases.

6. Preventive Organisations
Each Preventive Division coterminus with Administrative Division having Central Detective Department and Excise Intelligence Bureau, with Headquarters at Kolkata, Burdwan and Siliguri respectively.
The Preventive Divisions are entrusted for proper and efficient administration of the provisions of the Bengal Excise Act, 1909 and other Acts relating to Intoxicants, Narcotics and Psychotropic Substances for the purpose of prevention and detection of crimes and prosecution of offenders.

Besides there is another preventive unit under the control of the Excise Commissioner, West Bengal to perform all types of preventive activities in Kolkata and the surrounding Excise Districts.

7. Narcotic Cell
This Cell is entrusted for prevention and detection of crimes relating to Narcotic Drugs and Psychotropic Substances Act, 1985 and prosecution of offenders under the Act.

8. Special Section
Special Section is responsible to administer provisions of the Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Central Act 60 of 1955).

9. Training Institute

This institute imparts both theoretical and practical training to the new entrant Excise officials of different cadres as well as organises in-service training programmes for the officers at different training institutes viz. Police Training College, Administrative Training Institute, National Academy of Central Excise and Narcotics etc.

10. Chemical Examination Laboratory
The Laboratory is entrusted with the analysis of samples of seized intoxicants sent by different Investigating Officers under the B.E. Act and the N.D.P.S. Act. The reports of such analyses play important role in prosecution. Besides this work the Laboratory also tests samples of different intoxicants received from manufacturing units and warehouses. Special Section also sends samples to this Laboratory for analysis and test to oversee as to whether the manufactured products conform with the prescribed standard and norms.

11. Internal Audit Unit
Internal Audit Wing at Excise Directorate is an independent organisation under Excise Commissioner.
The Unit is mainly responsible to scrutinise and detect irregularities in assessment and levy of duty and different fees payable by the holders of licenses in accordance with the provisions of the Bengal Excise Act, 1909, the N.D.P.S. Act, 1985 and the rules framed there under.
This Unit also helps in setting queries raised by the Audit Teams of Accountant General, West Bengal.

1. Particulars of the Organisation, functions and duties:

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, i.e., the persons who are already consuming intoxicants turn away from consumption of illicitly distilled/ non-duty paid intoxicants to socially regulated consumption of intoxicants from authorized and legitimate sources. This would ensure both safety against health hazards and also lead to a 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 Department is located in Writers’ Buildings, Kolkata – 700001 while the Excise Directorate, which is under the administrative control of the Excise Department, 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 thereunder :

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 Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Central Act 60 of 1955)

1.8.4. 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 twenty one excise districts and three preventive divisions in the State. These units are subdivided into ranges and circles. Each range is headed by an excise officer of the rank of Deputy Excise Collector. 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 Deputy Commissioner of Excise. He is assisted by his team of officers and staff. The office of the Deputy Commissioner of Excise, Preventive Jalpaiguri Division is located at 32, Girish Ghosh Sarani, Hakimpara, Siliguri, Darjeeling, PIN-734001 while the office of the Deputy Commissioner of Excise, Preventive Bardhaman Division is located at Shankaripukur, P.O.-Sripally, Dist.-Burdwan, PIN-713103. The office of the Deputy Commissioner of Excise, Preventive Presidency Division is located at 32, B.B. Ganguly Street, Kolkata, PIN-700012.

1.11. Besides, excise officers are also posted in excise establishments at country spirit bottling plants, foreign liquor manufactories, foreign liquor bonds, brewery and at other warehouses to ensure that the operations carried out at these licensed premises are in accordance with rules and regulations.

1.12. There is an Additional Excise Commissioner posted at the Excise Directorate to assist the Excise Commissioner in any matter as and when necessary.

1.13. The Deputy Commissioner of Excise, Headquarters / Narcotic Cell / Preventive, Presidency Division/ Preventive, Jalpaiguri Division/ Preventive, Bardhaman Division/ Central Striking Force/ Distillery & Warehouse / Law / Foreign Liquor/ Special Section and Organisation, assist the Excise Commissioner in the administration of the provisions of various Acts administered by the Excise Department. The said officers have their Office at the Excise Directorate, 32, B.B. Ganguly Street, Kolkata – 700 012 and in the headquarters of the respective divisions.

1.14. There is a Personal Assistant to the Excise Commissioner to assist the Excise Commissioner, whose Office is at the Excise Directorate.

1.15. The Special Superintendent of Excise, Distillery & Warehouse/ Law/ Special Section / Organisation/ Foreign Liquor have their Office at Excise Directorate, 32, B.B. Ganguly Street, Kolkata – 700 012. These officers assist the respective Deputy Commissioner in their day to day functions.

1.16. There is an Additional Superintendent of Excise, Distillery & Warehouse and an Additional Superintendent of Excise, Law to assist the respective Superintendents and Deputy Commissioners. The have their offices at the Excise Directorate.

1.17. There is an Internal Audit Officer and Junior Audit Officers to assist the Internal Audit Officer. They also have their offices at the Excise Directorate and they assist the Excise Commissioner in audit matters.

1.18. There is an Administrative Officer with office at the Excise Directorate to look after Establishment and related matters of the Excise Directorate.

1.19. There is a Cash & Accounts Officer posted at the Excise Directorate to carry out accounting functions and supervise cash transactions.

1.20. 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.

1.21. There are three Preventive Organisations under the Excise Directorate. These Organisations are:

1.21.1. The Central Detective Department and the Excise Intelligence Bureau headed by a Deputy Commissioner of Excise who is assisted by a Superintendent of Excise and other officers and staff. The unit of the Presidency Division has its headquarters at Excise Directorate. Two other units are: the Preventive Bardhaman Division with headquarters at Burdwan and the Preventive Jalpaiguri Division with headquarters at Siliguri.

1.21.2. Another preventive organisation namely the Central Striking Force is also headed by a Deputy Commissioner of Excise with a Superintendent of Excise and other Excise Officers and staff. The headquarters of the Central Striking Force is at Excise Directorate.

1.21.3. Another preventive organisation namely Narcotic Cell is also headed by a Deputy Commissioner of Excise with a Superintendent of Excise and other Officers and Staff. The said Deputy Commissioner of Excise also has his Office at Excise Directorate. The Narcotic Cell is mainly concerned with detection and prosecution of crimes committed under the Narcotic Drugs and Psychotropic Substances Act, 1985.

1.22. There is a Special Section under the Excise Directorate, also headed by a Deputy Commissioner of Excise, with 3 Superintendents of Excise and other Officers and Staff. The said Special Section has its office at the Excise Directorate and deals with the M&TP Act, 1955 and a portion of the Bengal Excise Act for administration of licenses for (i) warehouses for storage of rectified spirit for manufacture of medicinal and toilet preparations (ii) warehouses for storage of ordinary denatured spirit/ special denatured spirit (iii) sale by wholesale and retail of ordinary denatured spirit (iv) sale by wholesale and retail of special denatured spirit.

1.23. 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 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.

1.24. 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.

1.25. All the abovementioned 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. Powers and duties of Officers and Employees :

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 Deputy Commissioner of Excise, Headquarters, is concerned with establishment matters, and matters relating to the issue of licence through out the state of West Bengal. The Deputy Commissioner of Excise, Distillery & Warehouse and other officers and staff associated with the Distillery & Warehouse Section ensure that proper supply of Rectified Spirit, meant for reduction and conversion to spirit for human consumption, is maintained. 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. The Deputy Commissioner of Excise, Foreign Liquor and other officers and staff ensure that Foreign Liquor Manufactories and Bottling Plants receive uninterrupted supply of Rectified Spirit for production of Foreign Liquor. They also ensure that the supply chain starting from the bottling plants to bonds/ trades and retail shops functions smoothly to make foreign liquor available as per demand. The Deputy Commissioner of Excise, Law, and other officers and staff of the Law section look after court matters. The Deputy Commissioner of Excise, Organisation and officers and staff associated with him provide the physical, communication and technical infrastructural support to the Excise Department. The Deputy Commissioner of Excise, Special Section and officers and staff associated with the Section ensure that implementation of The Medicinal and Toilet Preparations (Excise Duties) Act, 1955 and rules framed thereunder are properly enforced. They are also responsible for issue of licenses for storage and sale of Ordinary Denatured Spirit and Special Denatured Spirit. The Officers with the Preventive Sections under the Directorate are entrusted with the preventive works as provided under the Bengal Excise Act and the NDPS Act.



3. Procedure followed in the decision making process, including channels of supervision and accountability:

3.1. Regular monitoring and supervision of the performance of officers are done through Diaries submitted by the officers and reports sent from time to time and also through monthly reports of collection of revenue, consumption of intoxicants and preventive measures undertaken by such officers.

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. Norms for discharge of functions:

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. Rules, Regulations, Instructions, Manuals and Records etc. used by Excise Officers for discharging duties:

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. The statements of the categories of the documents held by the Directorate :

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. Arrangements for consultation with or representation by the members of the public in relation to the formulation of its policy or implementation thereof :



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 licence 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 licence or a former licensee who is a defaulter in the payment of Excise revenue.



8. Formation of Boards, Councils or Committees:

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.


IN SHORT

ADMINISTRATIVE SET-UP AND EXECUTIVE FUNCTIONS
1. Acts Administered
Following Acts and rules framed thereunder were administered during the period under report :
(a) The Bengal Excise Act, 1909 (Ben. Act V of 1909),
(b) The Narcotic Drug and Psychotropic Substances Act, 1985 (Central Act 61 of 1985),
(c) The Medicinal and Toilet Preparations (Excise Duties) Act, 1955 (Central Act 60 of 1955),
(d) The West Bengal Molasses Control Act, 1973 (W.B. Act VI of 1973).
2. Major Amendment in the Bengal Excise Act, 1909
B.E. Act, 1909 was amended by W.B. Act V of 1997 (the W.B. Finance Act, 1997 published under
Notification No. 937-L dated 1.4.97) making offences relating to manufacture, possession and sale of
spirituous liquor non-bailable as well as non-compoundable and enhancing the amount of composition
from Rs. 5,000/- to Rs. 50,000/-.
3. Administrative Set-up of the Excise Directorate
Officers of the following ranks assist Excise Commissioner at the Directorate :
(a) Additional Excise Commissioner,
(b) Deputy Commissioner of Excise, Headquarters/Distilleries & Warehouses/Law/Foreign
Liquor and Organisation,
(c) Personal Assistant to the Excise Commissioner,
(d) Special Superintendent of Excise, Distilleries & Warehouses/Law/Foreign Liquor and
Organisation,
(e) Addl. Supdt. of Excise, Distilleries & Warehouses/Law,
(f) Internal Audit Officer/Junior Audit Officers,
(g) Administrative Officer,
(h) Cash & Accounts Officer.
4. Distilleries & Warehouses Section
The Section is headed by the Deputy Commissioner of Excise, Distilleries & Warehouses. He is
assisted by the Special Superintendent of Excise, Distilleries & Warehouses and the Additional
Superintendent of Excise, Distilleries & Warehouses. The Section looks after manufacture and supply
of Country Spirit by different country spirit bottling plants to ensure regular supply of country spirit in the
State through the Country Spirit Warehouses. The Section also monitors manufacture and supply of
rectified spirit by the distilleries of the State, regulates imports of rectified spirit for potable purpose and
administers the provisions of the W.B. Molasses Control (Regulation, Storage & Transport) Notified
Order, 1986 in the State, Compilation of different reports and returns in connection with consumption of
intoxicants and collection of revenue is entrusted to this Section. The Section also deals with procurement
of Bhang and distribution thereof to all the district warehouses through Russa Bhang Gola located in
the premises of M/s. Eastern Distilleries & Chemicals Ltd. The purchase of excise opium for medical
purpose and its distribution to all opium depots over the State through district treasuries is done by this
Section. Regular meetings, conferences, seminars, etc. at the Excise Directorate are also arranged
by this section.
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5. Law Section
Law Section is headed by one Deputy Commissioner of Excise. He is assisted by one Special
Superintendent of Excise and one Addl. Superintendent of Excise. This Section is responsible for
proper representation before different legal forums in cases where the department is a party and to
take steps to defend and protect the interest of the department in such cases.
6. Foreign Liquor Section
The Section is headed by the Deputy Commissioner of Excise, Foreign Liquor. He is assisted by
the Special Superintendent of Excise, Foreign Liquor. The Section administers different provisions of
the W.B. Excise Foreign Liquor Rules. The Section controls export of India made Foreign Liquor and
supply of the same out of India.
7. Organisation Section
The Organisation Section is headed by the Deputy Commissioner of Excise, Organisation. He is
assisted by Special Superintendent of Excise, Organisation and the Administrative Officer.
The Section looks after—among other matters—construction, repair, maintenance of Buildings,
Barracks, Warehouses, Lands of the Excise Department including their up-keeping etc. The Section
also oversees the supply of office furniture, apparatus, instruments, uniforms, stationeries and vehicles—
both Government and hired.
Budget and allotment of fund to the outlying districts and organisations under the control of Excise
Directorate, which is essential for running the day to day administration is done from this Section.
8. Preventive Organisations
Each Preventive Division coterminus with Administrative Division having Central Detective
Department and Excise Intelligence Bureau, being headed by a Deputy Commissioner of Excise,
Preventive with Headquarters at Kolkata, Burdwan and Siliguri respectively. Deputy Commissioner of
Excise, Preventive, Presidency Division is assisted by Special Superintendent of Excise, C.D.D. and
Special Superintendent of Excise, E.I.B. Each of the Deputy Commissioner of Excise of two other
Divisions is assisted by one Superintendent of Excise. Besides these Preventive Division, there is
another Preventive Branch viz. Central Striking Force headed by a Deputy Commissioner of Excise
with Headquarters at Kolkata and he is assisted by one Superintendent of Excise.
The Preventive Divisions and Central Striking Force are entrusted for proper and efficient
administration of the provisions of the Bengal Excise Act, 1909 and other Acts relating to Intoxicants,
Narcotics and Psychotropic Substances for the purpose of prevention and detection of crimes and
prosecution of offenders.
9. Narcotic Cell
Narcotic Cell is headed by a Deputy Commissioner of Excise. He is assisted by one Superintendent
of Excise and one Deputy Excise Collector. This Cell is entrusted for prevention and detection of
crimes relating to Narcotic Drugs and Psychotropic Substances Act, 1985 and prosecution of offenders
under the Act.
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10. Special Section
Special Section is responsible to administer provisions of the Medicinal and Toilet Preparations
(Excise Duties) Act, 1955 (Central Act 60 of 1955). The Section is headed by one Deputy Commissioner
of Excise who is assisted by one Special Superintendent of Excise and two Superintendents of Excise
and one Addl. Supdt. of Excise. Administration relating to Industrial Alcohol is also entrusted to this
Section.
11. Training Institute
Training Institute is headed by one Deputy Commissioner of Excise, who is assisted by one Special
Superintendent of Excise. This institute imparts both theoretical and practical training to the new entrant
Excise officials of different cadres as well as organises in-service training programmes for the officers
at different training institutes viz. Police Training College, Administrative Training Institute, National
Academy of Central Excise and Narcotics etc.
12. Chemical Examination Laboratory
The Laboratory is entrusted with the analysis of samples of seized intoxicants sent by different
Investigating Officers under the B.E. Act and the N.D.P.S. Act. The reports of such analyses play
important role in prosecution. Besides this work the Laboratory also tests samples of different intoxicants
received from manufacturing units and warehouses. Special Section also sends samples to this
Laboratory for analysis and test to oversee as to whether the manufactured products conform with the
prescribed standard and norms.
13. Internal Audit Unit
Internal Audit Wing at Excise Directorate is an independent organisation under Excise
Commissioner. Its staff pattern is three Auditors.
The Unit is mainly responsible to scrutinise and detect irregularities in assessment and levy of duty
and different fees payable by the holders of licenses in accordance with the provisions of the Bengal
Excise Act, 1909, the N.D.P.S. Act, 1985 and the rules framed thereunder.
This Unit also helps in setting queries raised by the Audit Teams of Accountant General, West
Bengal.

For details , see the attachment.