6. Digital Publication & Portal Reference:

• GR published on: www.maharashtra.gov.in
• Portal Reference Number: 202403051303546729
• Document authenticated by digital signature

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FEE SCHEDULE / EXPENDITURE BREAKDOWN

Sr. No.	Description (Marathi)	Description (English Translation)	Amount in ₹
1	नोंदणी शुल्क	Registration Fee (Security Corps enrollment)	5,900
2	सुरक्षा आढावा शुल्क	Security Audit/Assessment Fee	35,400
3	१ महिन्याचे आगाऊ वेतन	One Month Advance Salary (for guards)	3,59,900
4	3 महिन्याचे सिक्युरिटी डिपॉजिट	3 Months Security Deposit (refundable)	9,15,000
5	माहे मार्च, 2024 चे वेतन	Salary for March 2024	3,59,900
		TOTAL APPROVED EXPENDITURE	₹16,76,100

Note: All amounts are in Indian Rupees (₹). The security deposit is refundable upon termination of contract.

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WHO IS AFFECTED

Primary Authority Responsible:

• Commissioner of State Excise, Maharashtra, Mumbai

Implementing Agency:

• Maharashtra State Security Corporation (MSSC) — Service provider for security guards

Beneficiary Institution:

• State Excise Department Headquarters — New building at Fort, Mumbai

Budget Holder:

• State Excise Department, Mumbai

Secondary Stakeholders:

• Accountant General (for audit & accounts)
• Finance Department (for budget regulation)
• Regulatory Cell of Finance Department
• Home Department (administrative oversight)

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IMPORTANT NOTES / CONDITIONS / PENALTIES / SPECIAL PROVISIONS

Mandatory Conditions (Failure = Approval Violation)

1. No Labour Law Violation:

   • Any contract terms that contravene labor laws (e.g., insufficient rest periods, wage below minimum wages, unsafe conditions) will render the approval invalid
   • Commissioner is personally responsible for verification

   • No Court Order Violation:

     • If any court (High Court or Supreme Court) has issued orders affecting security service procurement, those orders must be followed
     • Approved expenditure cannot override judicial directives

     • No Manpower Excess:

       • Contract cannot engage more than 13 guards
       • Any excess deployment requires separate approval
       • Penalties: Budget over-run, disciplinary action against Commissioner

       • Strict Budget Adherence:

         • Expenditure must come ONLY from Item 10 (Contractual Services) of the approved budget
         • No cross-charging to other budget heads permitted
         • Any shortfall in budget allocation requires supplementary approval

         • Fund Availability Verification:

           • Commissioner must verify funds are available BEFORE issuing work order
           • Work order without fund verification = financial irregularity
           • Accountant General can disallow such expenditure

           • Compliance with Previous Circulars:

             • Three specific Finance Department circulars (Feb 2013, Dec 2013, and Dec 2013) must be followed
             • These circulars likely contain rules on:
               • Procurement procedures for contract services
               • Payment authorization methods
               • Record maintenance & audit requirements

               Financial Safeguards

               • Security Deposit (₹9,15,000):

                 • Refundable upon contract termination or satisfactory performance
                 • Held as guarantee for guard conduct/accountability
                 • Returned within 30 days of contract ending (standard practice)

                 • Budgetary Confinement:

                   • All expenses confined to 2023-2024 budget cycle
                   • No ongoing commitment implied for 2024-2025 onwards
                   • Fresh approval required for renewal/continuation

                   Administrative Accountability

                   • Commissioner's Responsibility:
                     • Verify MSSC contractor has proper licenses & insurance
                     • Ensure guards meet minimum qualification standards
                     • Monitor performance & conduct
                     • Ensure no labor disputes/violations
                     • Maintain proper records of attendance & payments

                     Audit & Inspection Rights

                     • Accountant General (AG):

                       • Has right to audit expenditure
                       • Can disallow payment if conditions violated
                       • Can reject if funds not properly documented

                       • Finance Department:

                         • Can issue supplementary circulars/amendments
                         • Can recall approval if government policy changes
                         • Can inspect MSSC compliance

                         Distribution of Approval (प्रत: — Circulation)

                         Copies distributed to:

                         1. Personal Secretary to Hon. Minister (State Excise Department)
                         2. Personal Secretary to Leader of Opposition (Legislative Council/Assembly)
                         3. Commissioner, State Excise, Maharashtra, Mumbai
                         4. Accountant General-1/2 (Accounts & Audit), Maharashtra, Mumbai/Nagpur
                         5. Regulation Cell, Finance Department, Mumbai
                         6. Administrative Officer (Finance-1), Home Department, Mumbai
                         7. File/Archives (RAUSHU-1 Section)

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                         RELATIONSHIP TO EXCISE LAW & LICENSING

                         Note on Relevance to Excise Licensing:

                         This GR does NOT directly affect:

                         • Foreign Liquor (FL-I, FL-II, FL-III, FL-IV) license issuance or renewal
                         • Country Liquor (CL-I, CL-II, CL-III) license processing
                         • Toddy or Neera license authorization
                         • Manufacturing permit approvals
                         • Any license-related fees or conditions

                         Indirect Impact:

                         • The new Excise Building will house the Commissioner's office and administrative headquarters
                         • Improved security may accelerate license processing & reduce administrative delays
                         • License applications & permits may be processed from this new secured facility

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                         LEGAL REFERENCES CITED

                         Sr.	Authority	GR/Circular No.	Date	Subject
                         1	Industry, Energy & Labour Dept	MGA-1506/Pr.Cr.92/Work-5	08.11.2006	[Background reference — not specified]
                         2	Industry, Energy & Labour Dept	BKHS-2014/Pr.Cr.82/Part-III/Industry-4	01.12.2016	Contract Service Labor Law Compliance
                         3	Finance Department	PADHVAN-2022/Pr.Cr.15/APUK	27.04.2022	Budget allocation authorization
                         4	Commissioner's Office, State Excise	BLD-112023/54/Support	03.11.2023	Formal proposal for security services
                         5	Finance Department	PADHVAN-2013/Pr.Cr.11/13/VISU-1	02.02.2013	Financial regulations on contract services
                         6	Finance Department	PADHVAN-2013/Pr.Cr.112/13/VISU-1	02.12.2013	Procurement procedure amendment
                         7	Finance Department	[Circular ref.]	19.12.2013	Additional compliance requirement
                         8	Finance Department	VIAPR-2013/Pr.Cr.30/2013/Regulations, Part-2	17.04.2015	Delegation of Financial Authority
                         9	Finance Authority Manual	Section 11, Part-I, Sub-section-Four	1978	Financial Authority Limits

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                         DOCUMENT AUTHENTICITY & ARCHIVAL

                         • Signed By: Ravindra Awte (रविंद्र औटे), Deputy Secretary, Maharashtra Government
                         • Authority: Issued on behalf of & under orders of the Governor of Maharashtra (राज्यपाल)
                         • Digital Signature: Applied (वडजीटल स्वाक्षरीने साक्षांवकित)
                         • Web Portal: www.maharashtra.gov.in
                         • Portal Reference ID: 202403051303546729
                         • Page Reference: Page 2 of 3 (document extract provided)

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                         CONCLUSION

                         This is a fiscal & administrative approval from the Maharashtra Home Department authorizing the State Excise Commissioner to spend ₹16,76,100 on security guard services from MSSC for the new Excise headquarters building. It is NOT an excise licensing document but rather an internal procurement & budget authorization. The approval is heavily conditional on compliance with labor law, budget rules, court orders, and financial regulations. Non-compliance can result in audit disallowance, disciplinary action, or approval cancellation.

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                         END OF ANALYSIS