The West Bengal Finance Act, 2025

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The West Bengal Finance Act, 2025, is a legislative amendment act that modifies the Bengal Excise Act, 1909, and the Bengal Agricultural Income-tax Act, 1944. It primarily updates state excise laws to align with new national criminal codes, specifically replacing references to the Indian Penal Code and Code of Criminal Procedure with the Bharatiya Nyaya Sanhita and Bharatiya Nagarik Suraksha Sanhita. The Act introduces specific penalties for spirit wastage during distillation or storage, clarifies procedures for the seizure and certification of articles, and provides legal protections for excise officers. Additionally, it extends a specific tax deadline for agricultural income-tax assessments.

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1. Short title and commencement
2. Amendment of the Bengal Excise Act, 1909
3. Amendment of the Bengal Agricultural Income-tax Act, 1944

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