The Drugs and Cosmetics Act, 1940 was enacted to combat production and marketing of spurious / not of standard quality drugs and cosmetics causing serious health hazards and even death of consumers. This performance audit of the implementation of Drugs and Cosmetics Act, 1940 in West Bengal carried out by the CAG of India covering the period 1998-99 to 2002-03 revealed that due to various inadequacies in implementation of the provisions of the Act in the State, the consumers were prone to serious health hazards.