MAHARASHTRA EXCISE DEPARTMENT — OFFICIAL DOCUMENT ANALYSIS

Document Type: Government Resolution (GR) — Administrative and Financial Sanction

Reference Number: GR No. BDT-1023/PR.CR.193/RAUSHU-1

Issued By: Government of Maharashtra, Home Department (Grih Vibhag), Ministry, Mumbai-400 032

Date of Issue: 16 January 2024

Effective Date: From date of publication (16 January 2024)

Digital Portal Reference: Website www.maharashtra.gov.in | Portal ID: 202401171135268029

SUMMARY

This Government Resolution grants administrative and financial approval for conducting sports competitions and cultural programmes at the State Excise Department (राज्य उत्पादन शुल्क विभाग). The GR authorizes:

• State-level sports competitions lasting 3 days
• Departmental-level sports competitions lasting 2 days

The resolution allocates ₹15 lakh for state-level competitions and ₹5 lakh for departmental-level competitions annually. The objective is to improve physical fitness, efficiency, and unity among officers and staff working across various offices of the State Excise Department.

KEY PROVISIONS

Authority & Sanction

• Competent Authority: Commissioner, State Excise, Maharashtra State, Mumbai
• Sanctioning Level: State-level and departmental-level sports competitions authorized
• Approval Status: Administrative and financial approval granted

Sports Competition Framework

State-Level Sports Competitions:

• Duration: 3 days
• Frequency: Annual
• Financial Limit: ₹15 lakh (Fifteen lakh rupees)
• Applicable across all state-level offices of the State Excise Department

Departmental-Level Sports Competitions:

• Duration: 2 days
• Frequency: Annual
• Financial Limit: ₹5 lakh per regional/departmental office (Five lakh rupees)
• Applicable at regional and departmental level offices

Objectives (as stated in the GR)

1. Promote physical fitness and health among officers and staff
2. Increase work efficiency and productivity
3. Foster unity, coordination, and camaraderie among officers and staff posted at different locations
4. Encourage participation from officers and staff who have expertise in various sports
5. Reduce work-related and mental fatigue among employees
6. Create a nurturing environment for sports culture promotion, publicity, and practice as per Maharashtra's Sports Policy

Financial Provisions

Budget Head — State-Level Competitions:

• Demand No. B-2, 2039
• State Excise (00), 001 Operation and Administration
• (01) Commissioner's Office
• (01) (01) Commissioner's Office — Establishment (Fixed allocation: 2039 0014)
• 20 — Other Administrative Expenditure

Budget Head — Departmental-Level Competitions:

• Demand No. B-2, 2039
• State Excise (00), 001 Operation and Administration
• (02) (01) Establishment — Inspection and Prevention Mandatory (Fixed allocation: 2039 0032)
• 20 — Other Administrative Expenditure

Annual Budget Allocation: Funds to be drawn from available annual grants under these budget heads every financial year.

Policy Basis & References

The GR is issued in continuation of:

1. Government Resolution No. KREEDAARDHO-2011/PR.CR.55/11/KRIYUSE-1, dated 14 June 2012 — School Education and Sports Department, Ministry, Mumbai

   • Directive to all government, semi-government, corporation, and cooperative institutions to conduct sports competitions for employees to improve physical fitness and work efficiency

2. Letter No. EST 112023/KREEDA-ARDHO/2-A-2, dated 20 July 2023 — Commissioner, State Excise Department

   • Formal request to conduct sports and cultural competitions

Financial Approval Status

• Informal Reference from Finance Department: No. 427/2023/Vyay-8, dated 17 November 2023
• Finance Department Consent: Obtained as per informal reference
• Approval Status: Administrative and financial approval granted in accordance with Finance Department consent

SCOPE & APPLICABILITY

Who Is Affected:

• All Officers posted at State Excise Department (राज्य उत्पादन शुल्क विभाग) at all levels
• All Staff employed at State Excise Department across Maharashtra State
• Regional/Departmental Officers at subordinate offices
• All organizational employees working in State Excise Department at state-level and departmental-level offices

Eligible Participants:

• Officers and staff of State Excise Department with various levels of sporting expertise
• Participants from all departments and regions subordinate to State Excise Department

IMPORTANT NOTES, CONDITIONS & SPECIAL PROVISIONS

Mandatory Compliance Requirements

1. Annual Conduct: Sports competitions must be organized every year (दरवर्षी)
2. No Budget Overrun: Expenditure must remain within prescribed financial limits:
   • State-level: ₹15 lakh maximum
   • Departmental-level: ₹5 lakh per office maximum
3. Budget Line Item: All expenditure must be coded under "Other Administrative Expenditure (20)" in the respective budget heads

Coordination & Implementation

• Nodal Authority: Commissioner, State Excise Department
• Subordinate Implementation: All departmental-level offices and regional offices of State Excise Department
• Budgetary Responsibility: Each office to utilize allocated funds from available annual grants

Policy Alignment

This GR aligns with:

• Maharashtra State Sports Policy — emphasis on developing sports infrastructure, training athletes, and promoting sports culture
• Government mandate for healthy workforce development — recognition that healthy and physically fit workforce contributes directly and indirectly to state and national development

Special Provisions & Exceptions

1. Finance Department Oversight: The resolution is issued with informal consent of Finance Department (Reference: 427/2023/Vyay-8, dated 17.11.2023)

   • This indicates funds are pre-authorized within existing budget allocations

2. Digital Verification: Resolution is digitally signed and available on official Maharashtra Government portal

   • Portal Reference Code: 202401171135268029

3. Cultural Programmes: While sports are the primary focus, the GR specifically mentions authorization for cultural programmes as well (सांस्कृतिक कार्यक्रम)

DISTRIBUTION & AUTHORITY CHAIN

Distribution List (प्रति):

1. Private Secretary to Opposition Leader, Maharashtra Legislature/Council, Maharashtra Legislative Secretariat, Mumbai
2. Private Secretary to Minister (RAUSHU), Ministry, Mumbai
3. Additional Chief Secretary, RAUSHU, Senior-level Assistant, Ministry, Mumbai
4. Accountant General of Maharashtra 1/2 (Audit/Accounts and Appropriation), Mumbai, Nagpur
5. Commissioner, State Excise, Maharashtra State, Mumbai — Primary implementing authority
6. All Regional Deputy Commissioners, State Excise Department
7. All Inspectors, State Excise Department
8. Joint Secretary (Expenditure/Finance), Finance Department, Ministry, Mumbai
9. Section Officer, Home Department/Finance-2, Ministry, Mumbai
10. Records — RAUSHU 1

AUTHORITY SIGNATURE & VALIDATION

Issued By: Samidip Dhakarne, Under Secretary, Government of Maharashtra

Signing Authority: By and on behalf of the Governor of Maharashtra

Validity: Official Government of Maharashtra order with legal force and binding authority on all State Excise Department offices

LEGAL SIGNIFICANCE

Excise Department Impact

This GR does NOT directly amend:

• Bombay Prohibition Act 1949 (BPA)
• Bombay Foreign Liquor Rules 1953 (BFLR)
• Maharashtra Country Liquor Rules 1973 (MCLR)
• Any subordinate excise licensing rules or fee schedules

This GR DOES:

• Establish institutional responsibility for employee wellness programs
• Allocate public funds for sports/cultural activities
• Create accountability framework for Commissioner, State Excise Department
• Authorize annual expenditure from existing budget allocations

Administrative Significance

This is an enabling resolution that:

• Removes procedural barriers to sports competition conduct
• Provides financial authorization without requiring separate budget approvals
• Establishes recurring authorization (annual basis)
• Provides fiscal headroom (₹15 + ₹5 = ₹20 lakh per annum)

CROSS-REFERENCES & PRIOR APPROVALS

CONCLUSION

This is a standalone administrative and financial authorization for the State Excise Department to conduct annual sports and cultural competitions without further budgetary approvals. It does not amend excise licensing rules, fee structures, or procedural requirements under the Bombay Prohibition Act 1949 or subordinate regulations.

The document is complete, final, and operationally binding on all State Excise Department offices from the date of issue (16 January 2024).