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राज्य उत्पादन शुल्काच्या माध्यमातून महसूल वाढ होण्याच्या अनुषंगाने उपाययोजना/ शिफारशी करण्यासाठी अभ्यासगट/समिती गठीत करणेबाबत....

Reference
202501091104191729
Issued
09 Jan 2025
Source
GR Portal (Home Dept - State Excise)
Category
Gr Home Dept

What This Document Says

MAHARASHTRA EXCISE DEPARTMENT — GOVERNMENT RESOLUTION ANALYSIS

Document Type: Government Resolution (GR) / Administrative Order

Reference Number: GR No. MIS-1224/Pr.Cr.347/RAUSU-1

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

Date of Issue: 09 January 2025

Portal ID: 1237

Digital Signature Reference: 202501091104191729

Effective Date: From date of publication on www.maharashtra.gov.in


SUMMARY

This Government Resolution constitutes a Study Committee/Task Force under the chairmanship of the Additional Chief Secretary, Home (Construction) Department to examine revenue enhancement measures and recommend new policies for increasing state revenue through State Excise Duty (State Production Duty — राज्य उत्पादन शुल्क). The Committee shall study excise manufacturing policies, licensing frameworks, tax collection practices in other Indian states, and examine policy proposals submitted by the State Excise Commissioner, Maharashtra. The Committee must submit its recommendations to the Government within 2 months of constitution.


KEY PROVISIONS

Committee Constitution:

  • Committee Name: Study Committee/Task Force for Revenue Enhancement through State Excise Duty (राज्य उत्पादन शुल्काच्या माध्यमातून महसूल वाढीसाठी अभ्यासगट/समिती)

  • Chairman: Additional Chief Secretary, Home (Construction) Department, Maharashtra Secretariat, Mumbai

Committee Composition (5 Members):

Sr. No. Member Designation Role
1 Additional Chief Secretary, Home (Construction) Department, Maharashtra Secretariat, Mumbai Administrative Head Chairman (अध्यक्ष)
2 Additional Chief Secretary, Finance Department, Maharashtra Secretariat, Mumbai Finance Member (सदस्य)
3 Additional Chief Secretary, State Excise Duty, Maharashtra Secretariat, Mumbai State Excise Member (सदस्य)
4 Commissioner (State Taxes), Goods and Services Tax, Mumbai GST Authority Member (सदस्य)
5 Commissioner, State Excise Duty, Maharashtra State, Mumbai State Excise Commissioner Member-Secretary (सदस्य सचिव)

COMMITTEE JURISDICTION & SCOPE OF WORK (कायणकक्षा)

Task A (अ):

Study and recommend measures based on:

  • Liquor/Alcohol Manufacturing Policies (मद्यनिर्मिती धोरण) of other Indian states
  • License Types (अनुज्ञप्ती प्रकार) — comparative analysis
  • Excise Duty structures (उत्पादन शुल्क) in other states
  • Best Practices & Policies (चांगल्या पद्धतीं/धोरणांचा) currently implemented for revenue growth and tax collection enhancement

Task B (ब):

  • Consider and examine policy proposals formally submitted by the Commissioner, State Excise Duty, Maharashtra
  • Provide recommendations on such policy matters (धोरणात्मक बाबींचा विचार करून शिफारशी करणे)

TIMELINE & DELIVERABLES

  • Submission Deadline: 2 months (२ महिन्यांत) from date of Committee constitution
  • Deliverable: Written recommendations to the Government (शासनास आपल्या शिफारशी सादर करतील)

DISTRIBUTION & OFFICIAL NOTIFICATION

Official Publication:

  • Available on: www.maharashtra.gov.in (Maharashtra Government website)
  • Digital Signature Reference: 202501091104191729
  • Authenticity: Digitally signed order (शिशजटल स्वाक्षरीने साक्षांकित)

Circulation (प्रति — Distribution to):

  1. Secretary to the Governor, Raj Bhavan, Mumbai
  2. Principal Secretary to the Chief Minister, Secretariat, Mumbai
  3. Secretary to the Deputy Chief Minister (Urban Development, Home Construction, Public Works [Public Undertakings]), Secretariat, Mumbai
  4. Secretary to the Deputy Chief Minister (Finance, Planning, State Excise Duty), Secretariat, Mumbai
  5. Deputy Secretary to the Chief Secretary, Secretariat, Mumbai
  6. Personal Assistant to Additional Chief Secretary (Home Construction), Secretariat, Mumbai
  7. Personal Assistant to Additional Chief Secretary (Finance), Secretariat, Mumbai
  8. Personal Assistant to Additional Chief Secretary (State Excise Duty), Home Department, Secretariat, Mumbai
  9. Commissioner (State Taxes), Goods and Services Tax, Mumbai
  10. Commissioner, State Excise Duty, Maharashtra State, Mumbai
  11. RAUSU-1 Section (Office File) — for record maintenance

AUTHORITY & ISSUANCE

  • Issued Under: Orders of the Governor of Maharashtra (महाराष्ट्राचे राज्यपाल यांच्या आदेशानुसार व नावाने)
  • Signed By: Ravindra Aute (रवींद्र औटे), Deputy Secretary, Maharashtra Government
  • Department: Home Department (गृह विभाग)
  • Official Address: 5th Floor, Extension Building, Madam Cama Road, Hutatma Rajguru Chowk, Secretariat, Mumbai-400 032

WHO IS AFFECTED

  • Maharashtra State Excise Department (primary)
  • State Excise Commissioner, Maharashtra (Member-Secretary — primary responsibility for policy submission)
  • Finance Department (revenue implications)
  • GST/State Tax Authority (coordinated tax policy)
  • All State Excise License Holders (potential impact on future licensing policies and excise duty structures)
  • Liquor Manufacturers, Wholesale Dealers, Retail Licensees (CL-I, CL-II, CL-III, FL-I, FL-II, FL-III, FL-IV and all other categories — subject to recommendations)

IMPORTANT NOTES / SPECIAL PROVISIONS

  1. Committee has autonomy to examine liquor manufacturing policies, licensing frameworks, and excise duty regimes of other Indian states — not limited to Maharashtra precedent.

  2. Dual-track approach:

    • Proactive task (Task A): Study best practices across India
    • Reactive task (Task B): Evaluate specific policy proposals from State Excise Commissioner
  3. No extraordinary powers conferred — Committee is purely advisory; recommendations must be separately approved by Government.

  4. Mandatory 2-month deadline — suggests urgency and Government's intention to implement revenue-enhancing reforms before end of fiscal year (if issued in January).

  5. High-level composition — inclusion of Finance and GST Commissioner indicates this is a revenue-focused policy review, not routine administrative order.

  6. Scope is limited to State Excise Duty & Alcohol Policy — does not extend to other excise categories (petroleum, tobacco, etc.), though GST Commissioner's inclusion suggests alignment with indirect taxation.

  7. No specific license types mentioned — but all existing and future license categories (FL-I through FL-IV, CL-I through CL-III, Toddy, Neera, manufacturing permits) may be subject to policy changes arising from Committee recommendations.

  8. Digital signature verification required — Order must be verified using reference code 202501091104191729 on official portal.


LEGAL BASIS

This GR is issued under the constitutional authority vested in the Governor of Maharashtra under Article 156 read with the Executive Business Rules of the Government of Maharashtra. It establishes an ad-hoc committee for policy formulation in the State Excise domain, which falls under the concurrent list (List II, Item 51 of the Seventh Schedule of the Indian Constitution — "Intoxicating Liquors").


NO FEES, LICENSES, OR FORMS APPLICABLE

This is a policy/administrative order — it does not impose fees, does not establish new license types, and does not require submission of forms from license applicants. It is an internal Government directive establishing a committee.

मराठीत सारांश

# महाराष्ट्र दारूबंदी कायदा — सरकारी ठरावाचा अर्थ

## थोडक्यात:
राज्य सरकारने उत्पादन शुल्काच्या (excise duty) माध्यमातून अधिक महसूल वाढवण्याच्या उपायांचा विचार करण्यासाठी एक अभ्यासगट (committee) बनवला आहे.

---

## **हा आदेश काय म्हणतो?**

राज्य सरकारने **9 जानेवारी 2025** ला एक **अभ्यासगट** तयार केला आहे.

या अभ्यासगटाचा काम काय आहे?

- **इतर राज्यांचे दारू धोरण पहाणे** (कोणत्या राज्यांनी कसे महसूल वाढवला, ते शिकणे)
- **licence प्रणाली सुधारणे** (नवी योजना)
- **excise duty वाढवण्याचे उपाय** (अधिक कर आकारणे)
- **State Excise Commissioner ने सुचवलेल्या योजनांचा विचार करणे**

---

## **अभ्यासगटात कोण आहेत? (Committee Members)**

| क्र. | नाव | काम |
|----|----|-----|
| 1 | Additional Chief Secretary (गृह विभाग) | **अध्यक्ष** (Chairman) |
| 2 | Additional Chief Secretary (वित्त विभाग) | सदस्य |
| 3 | Additional Chief Secretary (उत्पादन शुल्क) | सदस्य |
| 4 | Commissioner (GST) | सदस्य |
| 5 | Commissioner (State Excise) | सदस्य-सचिव (Member-Secretary) |

---

## **काय करायचे? कधीपर्यंत?**

✅ **2 महिन्यांत** (जानेवारीपासून मार्चपर्यंत) अभ्यासगटाने:
- इतर राज्यांमधून चांगल्या विचार घेणे
- नवी योजना शासनाला सुचवणे
- दारू आणि spirits वर अधिक कर आकारण्याचे मार्ग शोधणे

---

## **याचा प्रभाव कोणावर?**

**दारू license धारकांवर:**
- दारू विक्रेता (कंट्री लिकर, फॉरेन लिकर)
- शराब कारखाने (distillery, brewery)
- wholesale dealers
- retail दुकानदार

**संभवत:**
- नवी **licence fee** वाढू शकते
- **excise duty** (कर) वाढू शकते
- नवी **licence प्रणाली** येऊ शकते

---

## **महत्वाचे मुद्दे:**

🔵 हा सरकारचा **आंतरिक आदेश** आहे — सरावरून अजून काही बदल झाले नाहीत.

🔵 अभ्यासगटाने **शिफारशी** दिल्यावर तेच approved होऊन लागू होतील.

🔵 ही **deadline आहे** — 2 महिन्यांत निर्णय आला पाहिजे.

🔵 यात **फॉरेन लिकर, कंट्री लिकर, स्पिरीट, ताडी सब काही** समाविष्ट असू शकते.

---

## **एकूण समज:**

सरकारला अधिक पैसे लागतात. म्हणून दारू क्षेत्रातून अधिक महसूल घेण्याचा विचार चाल्लू झाला आहे. अभ्यासगट **2 महिन्यांत** सुचना देईल, त्यानंतर नवी योजना लागू होऊ शकते.

Original Document

Disclaimer: This page presents a research-grade plain-language summary of a Government of Maharashtra notification, generated by MyExcise's AI from the original government source. It is not a substitute for the original document or legal advice. Always verify the original PDF (linked above) before acting. MyExcise is a research and reference tool, not a law firm.
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