This study aims at exploration of tourism, which acts to promote local economy, socio-cultural changes and life style of the people residing in and around the tourist locations in West Bengal. The purpose of this study is to explore the reasons for which the foreign and domestic tourists visit the destination for recreational and leisure purposes and also to gain experience from art, culture, lifestyle etc, which in turn create a tremendous impact on local economy. Non-urban tourism includes specific services which are comprised of different social systems and which has the focus on complementary elements of regional product. In a pilot survey, it has been observed that tourism in West Bengal has also improved its civic amenities like communication, sanitations, transport facilities and standard of living for the people in general. To have leverage on tourism potential, it is necessary for rural and urban tourism destinations of West Bengal not only to promote themselves but also analyze the needs, perceptions, preferences, and satisfaction of the tourists that it can provide. This paper emphasizes on the concept of tourism, different issues, challenges related to tourism as well as revaluing the effectiveness of development of socio economic condition of the under developed regions. The study aims to analyze the above issues with the help of a questionnaire of 200 respondents. The potentiality of tourism in the context of social development in particular and general is analyzed through Tourism Appraisal Model (TAM). It is therefore suggested that West Bengal tourism must develop its infrastructural facilities and promote its offerings in a sustainable manner which can explore newer avenues in relation to nature and open up its unexplored areas.