Rule 2, West Bengal West Bengal Excise Rules, 2019 [S2W-312]
As at 7 September 2026. In force from 11 September 2019.
Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the West Bengal Excise Act, 1909 (West Bengal Act 5 of 1909); (b) "Form B" means the form so numbered in the Schedule; (c) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
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