Circular of the Excise Department, Government of West Bengal dated 10th March, 1920 on section 4 of the West Bengal Excise Act, 1909 [C10-KAV]

F. No. 35/6/1920-DEPA

Government of West Bengal

Excise Department

dated the 10th March, 1920

To

All Excise Officers and all Collectors

Subject: Section 4 of the West Bengal Excise Act, 1909 (West Bengal Act 5 of 1909), the transport of excisable articles, regarding.

1. References have been received in the Excise Department, Government of West Bengal seeking clarification on the manner in which section 4 of the West Bengal Excise Act, 1909 (West Bengal Act 5 of 1909) (hereinafter referred to as the Act) is to be applied to transporters who undertake the transport of excisable articles at more than one place.

2. The matter has been examined. Section 4 of the Act requires every transporter to make an application for registration to the Commissioner within the period stated in that section.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the transport of excisable articles is undertaken, and the Commissioner shall process each application in accordance with section 4 of the Act and the rules made thereunder.

4. Difficulties, if any, in the implementation of this circular may be brought to the notice of the Excise Department, Government of West Bengal.

(Under Secretary to the Government of West Bengal)