MAHARASHTRA EXCISE DEPARTMENT — DOCUMENT ANALYSIS

Document Type: Government Resolution (GR) — Administrative & Financial Approval

Reference Number: शासन वनर्णय क्रमाांक बीजीटी-1023/प्र.क्र.288/राउशु-1 (GR No. BGT-1023/Pr.Cr.288/RAUSHU-1)

Issued By: Maharashtra Government, Home Department (गृह विभाग), Mumbai-32

Date of Issue: 05 March 2024 (वदनाांक: 05 मार्च, 2024)

Effective Date: From date of publication / 05 March 2024

SUMMARY

This Government Resolution grants administrative and financial approval for the Commissioner of State Excise, Mumbai to engage security guard services from Maharashtra State Security Corporation (MSSC) for the new State Excise Building ("राज्य उत्पादन शुल्क भवन") located at Fort, Mumbai, behind the Brihanmumbai Municipal Corporation office. The total estimated expenditure approved is ₹16,76,100 (Rupees Sixteen Lakhs Seventy-Six Thousand One Hundred only) for the period covering registration, security audit, one month advance salary, three months security deposit, and March 2024 salary. The approval is conditional on compliance with existing labor laws, court orders, and government procurement policies.

KEY PROVISIONS

1. Authorization Granted:

• The Commissioner of State Excise, Mumbai is authorized to procure security guard services from Maharashtra State Security Corporation (MSSC)
• Purpose: Security of the new State Excise Building at Fort, Mumbai

2. Total Sanctioned Expenditure:

• Total Amount: ₹16,76,100 (Sixteen Lakhs Seventy-Six Thousand One Hundred only)
• Breakdown provided below in Fee Schedule

3. Maximum Number of Security Guards:

• Maximum ceiling: 13 security guards
• Actual deployment: Commissioner may approve as per operational requirement, not exceeding 13

4. Conditions & Stipulations (अटी व शती):

Condition 1 — Procedural Compliance:

• Commissioner of State Excise must ensure compliance with:
  • Government Resolution, Industry, Energy & Labour Department No. BKHS-2014/Pr.Cr.82/Part-III/Industry-4, dated 01.12.2016
  • All subsequent amendments and government policies on contract procurement

Condition 2 — Labour Law & Court Order Compliance:

• The contract agreement must NOT violate:
  • Any provision of Labour Laws
  • Any court orders (from High Court/Supreme Court)
  • Current government policy provisions regarding contract service terms

Condition 3 — Manpower Authorization:

• Commissioner shall approve the actual number of security guards required for operational needs
• This number must NOT exceed the ceiling of 13 guards
• Commissioner has discretion to reduce/modify based on actual requirement

Condition 4 — Budget Allocation:

• This expense shall be charged to:
  • Budget Head: Item No. 10 — Contractual Services (कां त्राटी सेवा)
  • From the approved budget allocation for 2023-2024
  • Main Head: 2039 (State Excise Department)
  • Sub-Head: 00 001 (Operations & Administration)
  • Minor Head: (01)(01) Commissioner's Office Establishment (2039 0014)

Condition 5 — Financial Procedure & Fund Verification:

• Expenditure must be incurred strictly in accordance with Financial Rules
• Before issuing any direct work order (कार्यादेश), Commissioner must:
  • Verify availability of budgetary provision
  • Ensure funds are available for the complete period

Condition 6 — Compliance with Previous Finance Circulars:

• Commissioner must comply with:
  • Finance Department Circular No. PADHVAN-2013/Pr.Cr.11/13/VISU-1, dated 02.02.2013
  • Finance Department Circular No. PADHVAN-2013/Pr.Cr.112/13/VISU-1, dated 02.12.2013
  • Finance Department Circular dated 19.12.2013
  • All subsequent amendments to the above circulars

5. Delegation of Financial Authority:

• This GR is issued under the authority delegated to the Administrative Department as per:
  • Finance Department GR No. VIAPR-2013/Pr.Cr.30/2013/Regulations, Part-2, dated 17 April 2015
  • Financial Authority Manual 1978, Part-I, Sub-section-Four, Item No. 11
  • Regulatory Section: (राज्य उत्पादन शुल्क विभाग को प्रशासकीय विभाग के रूप में प्राधिकार)

6. Digital Publication & Portal Reference:

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

FEE SCHEDULE / EXPENDITURE BREAKDOWN

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

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)

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

2. 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

3. No Manpower Excess:

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

4. 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

5. 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

6. 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)

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

LEGAL REFERENCES CITED

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)

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.

END OF ANALYSIS