MAHARASHTRA EXCISE OFFICIAL DOCUMENT ANALYSIS

Document Type: Government Resolution (GR) — Extension Order

Reference Number: MIS-1224/Pr.Cr.347/RAUSU-1, dated 18 March 2025

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

Effective Date: 18 March 2025 (from date of publication)

Summary: This GR extends the tenure of a Study Committee/Sub-Committee established under Government Resolution MIS-1224/Pr.Cr.347/RAUSU-1 dated 09 January 2025. The Committee was originally tasked with formulating measures and recommendations to increase revenue through State Excise Duty (राज्य उत्पादन शुल्क). The original 2-month deadline for submitting recommendations to Government has been extended by an additional 1 month. The revised deadline for submission is now 3 months from the original GR date (09 January 2025).

Key Provisions:

• Committee Composition (unchanged):

1. Chairman: Additional Chief Secretary, Home Department, Government Secretariat, Mumbai
2. Member: Additional Chief Secretary, Finance Department, Government Secretariat, Mumbai
3. Member: Additional Chief Secretary, State Excise, Government Secretariat, Mumbai
4. Member: Commissioner (State Taxes), GST, Mumbai
5. Member-Secretary: Commissioner, State Excise, Maharashtra State, Mumbai

• Original Mandate (per GR dated 09 January 2025): Committee to formulate new measures and recommendations to increase State revenue through Excise Duty

• Original Submission Deadline: 2 months from 09 January 2025 (by 09 March 2025)

• Extension Granted: 1 additional month

• Revised Submission Deadline: 3 months total from 09 January 2025 (by 09 April 2025)

• Publication Details: GR published on Government of Maharashtra official portal (www.maharashtra.gov.in) with reference code 202503181814362229

• Digital Execution: Order executed with digital signature in accordance with Governor's directives

Distribution:

Official copies distributed to:

1. Governor's Secretary, Raj Bhavan, Mumbai
2. Chief Minister's Principal Secretary, Government Secretariat, Mumbai
3. Deputy Chief Minister's (Urban Development, Housing, Public Works) Secretary, Government Secretariat, Mumbai
4. Deputy Chief Minister's (Finance, Planning, State Excise) Secretary, Government Secretariat, Mumbai
5. Chief Secretary's Deputy Secretary, Government Secretariat, Mumbai
6. Additional Chief Secretary (Housing) — Personal Assistant, Government Secretariat, Mumbai
7. Additional Chief Secretary (Finance) — Personal Assistant, Finance Department, Government Secretariat, Mumbai
8. Additional Chief Secretary (State Excise) — Personal Assistant, Home Department, Government Secretariat, Mumbai
9. Commissioner (State Taxes), GST, Mumbai
10. Commissioner, State Excise, Maharashtra State, Mumbai
11. Office File — RAUSU-1 (Disposal)

Who Is Affected:

• Direct: Study Committee/Sub-Committee members (composition of senior government officials from Home, Finance, and Excise Departments)

• Indirect: All State Excise authorities and departments awaiting Committee recommendations for revenue enhancement measures through Excise Duty

• Scope: This order pertains specifically to administrative extension; it does NOT directly modify any license types (FL-I, FL-II, FL-III, FL-IV, CL-I, CL-II, CL-III, Toddy, Neera licenses) or impose new excise duties. It is a procedural administrative extension.

Important Notes / Conditions:

• Nature of Document: Administrative extension — NOT a substantive policy change or new duty imposition

• Committee's Task: To study and recommend new measures/policies (उपाययोजना) to enhance State Excise revenue; specific recommendations are not contained in this GR

• Basis for Extension: The original 2-month deadline (09 January 2025 to 09 March 2025) was insufficient; Committee requested 1 additional month

• Status of Original GR: GR MIS-1224/Pr.Cr.347/RAUSU-1 dated 09 January 2025 remains the substantive GR establishing the Committee; this 18 March 2025 order is purely an extension amendment

• No Penalties Mentioned: This is a procedural administrative extension; penalties or consequences for non-submission are not specified in this document

• Link to Excise Policy: Committee's recommendations, when submitted, may lead to amendments in BPA 1949, BFLR 1953, MCLR 1973, or related subordinate rules — but those changes are not contained in this GR

Portal Reference:

• Website: www.maharashtra.gov.in
• Document Reference Code: 202503181814362229

CONCLUSION: This is a procedural extension order extending a Study Committee's submission deadline by one month. It does not impose new duties, modify existing license types, or change any substantive excise law provisions. The substantive policy recommendations (which may later affect excise law) are pending from the Committee as of this GR date.