Amendment status not verified — confirm the current text below against the official source.
where the offence involves large quantity, with imprisonment up to five years and with fine not below one lakh rupees, subject to a minimum imprisonment of one year and with fine: Provided that, the provisions of Chapter XXIA (Plea Bargaining), Code of Criminal Procedure, 1973 may apply in respect of offences involving small quantity, if committed for the first time."; (b) for clause (ii) the following clause shall be substituted:— "(ii) in case of offence under clause (a), (b), (cc), (d) and (e), with imprisonment up to five years and with fine not below one lakh rupees, subject to a minimum imprisonment of one year and with fine.". (5) in section 54A, for the words "ten thousand rupees", the words "five lakh rupees" shall be substituted. 23 of 1940. 2 of 1930. 61 of 1985. 43 of 1958. 47 of 1999. 2 of 1974. 4 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 20, 2024 [PART III The West Bengal Finance Act, 2024. (Section 3.) (6) in section 63, in sub-section (2), the proviso shall be omitted. (7) section 64 shall be omitted. (8) in section 78, for sub-section (2), the following sub-section shall be sub stituted:— "(2) (a) Notwithstanding anything contained in this Act or any other law for the time being in force, upon receipt of the report under sub-section(1) and after being satisfied that an offence has been committed in respect of or by means of the seized intoxicants and other incriminating materials including material, still, utensils, implements or apparatus, receptacles, packages and coverings which are liable to confiscation under section 63, the Collector or any other officer empowered by the State Government, shall, pass an order for confiscation of the seized articles whether or not a prosecution is instituted for commission of such offence: Provided that upon confiscation, the incriminating articles shall be disposed of in such manner as the State Government may prescribe by notification, having regard to the constraints of space for storage, chances of pilferage or damage of seized material. (b) Articles, other than those referred to in clause (a) having legitimate use but excluding any conveyance shall be returned to the owner or any person entitled to possession or confiscated in absence of such claimant. No confiscation shall be made before expiry of two months from the date of seizure. Upon confiscation, the articles shall be disposed of in such manner as the State Government may prescribe. (c) In respect of any conveyance used in carrying the seized incriminating articles, the Collector or the empowered officer shall— (i) send a notice to the owner, registered or otherwise, of such vehicle or his representative or the person who had the vehicle in his possession informing about the initiation of proceedings under this clause, (ii) grant such person an opportunity of making representation within such reasonable time as may be specified in the notice, upon hearing and considering the representation as well as the report received under sub-section (1) of section 78 and necessary enquiry, if the Collector or the empowered officer, as the case maybe, is satisfied that the conveyance was used for transportation of the seized materials without the knowledge, connivance of such person or his agent and the latter had taken reasonable precautions against such use he may allow interim custody of such conveyance to the claimant subject to such conditions as the State Government may prescribe by notification. Otherwise, the vehicle shall be confiscated: Provided that final release of such vehicle shall be subject to submission of report by the investigating officer under sub-section (2) or sub-section (4) of section 74, as the case may be: Provided further that in absence of representation or in the event of non-appearance for hearing, the Collector or the empowered officer may pass order of confiscation ex-parte: Provided also that within 72 hours of the order of confiscation, a report containing the grounds of the decision shall be sent to the Excise Commissioner. (d) Unclaimed conveyance shall be confiscated after expiry of two months from the date of seizure and taking reasonable steps for ascertaining the owner thereof. PART THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 20, 2024 5 The West Bengal Finance Act, 2024. (Section 3.) Any person aggrieved by an order passed under any of the foregoing clauses may prefer appeal, within 30 days of the order, before the Excise Commissioner or any officer not below the rank of Additional Excise Commissioner as the Excise Commissioner may authorize and further prefer an appeal before the State Government against the order of first appellate authority within 30 days. The order passed by the State Government shall be final. (f) During pendency of proceedings initiated under this section, the Collector or the empowered officer may pass an order for interim custody of the seized articles including any conveyance.". (9) after section 84, the following section shall be inserted:— "Finality of 84 A. (I) Notwithstanding anything contained in the Code of 2 of 1974. orders passed under section 78. Criminal Procedure, 1973, no Court shall entertain any application in respect of the seized articles including conveyance, for which disposal proceeding have been initiated under sub-section (2) of section 78: Provided that the jurisdiction of the Collector or the empowered officer or the Appellate Authority with regard to the disposal of the same shall be exclusive. (2) The finality of order in original or appellate order passed under sub-section (2) of section 78 shall not be subject to the results of criminal prosecution.". (10) to sub-section (1) of section 89, the following proviso shall be inserted:— "Provided that all such excise dues may also be recovered from any person from whom money is due or may become due to the person primarily liable to pay excise revenue, in the manner prescribed by the State Government by notification.". By order of the Governor, DR. MD. SALIM ANSARI, Pr. Secy.-in-charge to the Govt. of West Bengal, Law Department. (e) Published by Law Department, Government of West Bengal and Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056.