MAHARASHTRA EXCISE DEPARTMENT — GOVERNMENT RESOLUTION ANALYSIS

Document Type: Government Resolution (शासन वनर्णय) — Administrative Approval for Equipment Purchase

Reference Number: GR No. BGT-1023/PR.No.270/RAUSHU-1

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

Effective Date: 12 February 2024

Summary: This Government Resolution grants administrative approval to the Commissioner of State Excise to purchase modern equipment for strengthening the department's enforcement and investigation capacity. The equipment includes Handycam units, Binoculars, Breath Analyzers, and Anton Paar machines (likely alcohol testing equipment). The total estimated cost is ₹5,00,00,909/-. The purchase must comply with the General Financial Rules 1978 and the Government of Maharashtra's procurement procedures laid down in GR No. BHAKHS-2014/PR.No.82/Part III/Industry-4 dated 01.12.2016.

KEY PROVISIONS:

Equipment to be Procured:

CONDITIONS AND MANDATORY REQUIREMENTS:

Condition 1: Compliance with Procurement Rules

• The purchase must strictly follow the "Government Department Official Purchase Manual" (शासकीय विभागाने कारायचा कायालयीन खरेदीसाठीच्या कार्यपध्दतीची नियमपुस्तिका) as notified by the Department of Industry, Energy & Labour vide Government Resolution No. BHAKHS-2014/PR.No.82/Part III/Industry-4 dated 01.12.2016 and all subsequent related Government Resolutions.

Condition 2: Rate Verification and Bidding Process

• The quoted rates are estimates only. Final rates must be determined after completion of the procurement process.
• The Commissioner of State Excise must ensure:
  • The rates are lower than current market rates (बाजारभावापेक्षा कमी असल्याबाबत)
  • The supplier has not charged higher rates elsewhere (संबंधित पुरवठादाराने याबाबींचा इतर ठिकाणी ज्या दराने पुरवठा केला आहे, त्या दरापेक्षा जास्त नसल्याबाबतची खातरजमा)

Condition 3: No Additional Staffing Required

• The Commissioner must certify that no new posts (नवीन पदनिर्मिती) are required for operating or maintaining this equipment.

Condition 4: Budget Cap

• Expenditure must remain within the sanctioned allocation under the approved budget head. No overspending is permitted beyond the sanctioned provision.

Condition 5: Tender Procedure

• A tender process must be conducted as per guidelines issued by the Department of Industry, Energy & Labour from time to time.
• Financial approval from the Government must be obtained AFTER the tender process is completed — not before.

BUDGET ALLOCATION AND FUND SOURCE:

Fund Head: Demand No. B-2, 2039 RAUSHU (00) 001 — Operations and Administration (01)(01) Commissioner's Office Establishment Accounts Head 20390014 (Grant) (Mandatory) Item No. 50 — Miscellaneous Expenditure

The total cost of ₹5,00,00,909/- shall be met from the sanctioned allocation under this budget head.

REGULATORY AND PROCEDURAL BASIS:

This Government Resolution is issued under the authority delegated to Administrative Departments vide:

1. Finance Department GR No. VIAPR-2013/PR.No.30/2013/REGULATIONS, Part 2, dated 17.04.2015 — Financial Authority Rules Manual 1978, Part I, Sub-section 2, Rule No. 7 (Rule 7 of the Financial Authority Manual 1978)

2. Department of Industry, Energy & Labour GR No. BHAKHS-2014/PR.No.82/Part III/Industry-4, dated 01.12.2016 — Government Department Official Purchase Manual and Procurement Procedures

REFERENCES AND SUPPORTING DOCUMENTS:

1. Government Resolution, Finance Department, GR No. VIAPR-2013/PR.No.30/2013/REGULATIONS, Part 2, dated 17.04.2015
2. Government Resolution, Department of Industry, Energy & Labour, GR No. BHAKHS-2014/PR.No.82/Part III/Industry-4, dated 01.12.2016
3. Minutes of the Project Implementation Committee meeting dated 04.10.2023
4. Letter from Commissioner of State Excise (RAUSHU/KARYADARSHAN-8/SANVASAN/SCM/23-24/97) dated 20.10.2023 and 15.01.2024

WHO IS AFFECTED:

• Commissioner of State Excise — Primary implementer of this purchase order
• Department of Industry, Energy & Labour — Supervisor of procurement compliance
• State Excise Department (RAUSHU) — Beneficiary and end-user of the equipment
• Finance Department / Audit Authorities — Budget oversight and financial clearance
• Officers and investigators of the State Excise Department — End-users for investigation and enforcement work

IMPORTANT NOTES / CONDITIONS / PENALTIES:

Mandatory Compliance Requirements:

1. No New Posts: The Commissioner must formally certify that this equipment does NOT require any new positions to be created.

2. Rate Verification Obligation: The Commissioner of State Excise must provide written certification that:

   • Quoted rates are below market rates
   • The supplier has not charged higher rates for similar supplies elsewhere

3. Tender Completion First: Tender process must be completed BEFORE seeking financial approval from the Government. The order cannot be placed on the basis of estimated rates alone.

4. Budget Ceiling: Actual expenditure cannot exceed the sanctioned allocation under budget head 2039 RAUSHU (00) 001, item 50.

5. Procurement Manual Compliance: Every step of the procurement process must comply with the Government of Maharashtra's Procurement Manual (GR No. BHAKHS-2014/PR.No.82/Part III/Industry-4, dated 01.12.2016) — failure to comply may result in:

   • Cancellation of orders
   • Disciplinary action against officials
   • Financial penalties

Digital Publication:

• This GR has been uploaded to the official Government of Maharashtra website: www.maharashtra.gov.in
• Computer Reference Code: 202402121520382329
• Digitally signed by: Ravindra Aute, Deputy Secretary, Government of Maharashtra

Distribution:

This GR has been issued to:

• Minister of State Excise (Private Secretary)
• Opposition Leader (Legislative Assembly/Council) (Personal Assistant)
• Additional Chief Secretary (State Excise) (Senior Personal Assistant)
• Accountant General-1/2 (Audit & Propriety)
• Commissioner of State Excise
• Director (Implementation & Efficiency), State Excise Department
• Grant & Accounts Officer, Mumbai
• Joint Secretary (RAUSHU-2) / Section Officer (RAUSHU-3), Home Department
• Vigilance (RAUSHU-1)

CRITICAL LEGAL NOTES:

This GR does NOT establish:

• A new license type
• Changes to excise duty rates
• Amendments to the Bombay Prohibition Act 1949 or subordinate rules

This GR DOES establish:

• An administrative decision to procure enforcement equipment
• A ₹5 crore+ budget authorization
• Mandatory procurement compliance requirements
• The authority framework for equipment purchase under Financial Rules 1978

Effective Implementation Timeline:

• Procurement process must begin immediately after GR publication
• Tender document preparation: To be done within 30 days (typical; not explicitly stated)
• Tender evaluation and award: Subject to competitive bidding
• Financial approval: Only after tender completion
• Equipment delivery and commissioning: As per tender contract terms

END OF ANALYSIS