The West Bengal Assembly has adopted the West Bengal Finance Bill 2025, which makes important changes to the Bengal Excise Act, 1909. The most prominent change of the bill is the repeal of the provision that barred women from working in ON category liquor shops, a provision that was seen as discriminatory. The bill is moved by Minister of State Chandrima Bhattacharya to incorporate new amendments to the excise laws to meet the present legal system and to fulfill the regulatory requirements.
The most important amendment is the incorporation of legal references to the Bharatiya Nagarik Suraksha Sanhita and the Bharatiya Nyaya Sanhita, thus excluding the provisions of the Indian Penal Code (IPC) and the Code of Criminal Procedure (Cr.P.C.) The bill also enhances the measures on molasses to avoid its misuse in the production of liquor. It integrates the Bengal Excise Act, 1909 with the West Bengal Molasses Control Act, 1973 to avoid dual regulation of molasses and to treat its misuse as a penal offence.
To improve the excise administration, the bill provides for a provision to fine districts for high level of spirit wastage in districts and warehouses. It also extends the period of validity of the temporary liquor licenses so that business can continue without interruption till permanent arrangements are made. In addition, the bill lays down the provisions for change of title from ‘Additional Excise Commissioner’ to ‘Special Excise Commissioner’ due to changes in the structure of the department.
Seized articles are made to follow statutory procedures for confiscation, to streamline enforcement actions. Another provision makes it necessary for the state government to give its no objection to excise officers to take duty, to ensure accountability. With these changes, the Finance Bill 2025 has brought in major changes to the excise policies of West Bengal and has also provided for equal opportunities for women, efficient regulation and revenue security.
