GR, Reference: Vahan-2014/Pr.Kr.9/14/Viniyam, dated 4.08.2014

GR, Reference: Vahan-2012/Pr.Kr.41/RAUSHU-1, dated 7.2.2015 (the original authorization for 44 vehicles at ₹6.00 lakh)

Commissioner of State Excise Letter: Reference Vahan 2013/20/Saha, dated 7.2.2015 (Commissioner's request for cost relaxation)

Finance Department Informal Reference: No. 83/15/Viniyam, dated 10.02.2015 (Finance consent)

WHO IS AFFECTED

• State Excise Department of Maharashtra — specifically:

  • Commissioner of State Excise, Maharashtra
  • All Departmental Deputy Commissioners (Vibhageeya Upayukt)
  • All District Superintendents (Zilla Adhikshak)
  • Mobile Squad / Border Checkpost Operations (Bharari Padhal / Sima Tapaschani Nakya)

  • Internal Implementation Bodies:

    • Office of the Commissioner of State Excise
    • All Departmental Deputy Commissioner Offices
    • All District Superintendent Offices

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    VEHICLE PURCHASE AUTHORIZATION BREAKDOWN

    Category	Number of Vehicles	Cost Ceiling per Vehicle	Total Cost (Maximum)
    General (Police Station, Area Offices, Administrative)	33 vehicles	₹6.00 lakh	₹1,98,00,000
    Border/Checkpost Mobile Squad	11 vehicles	₹8.00 lakh	₹88,00,000
    TOTAL	44 vehicles	—	₹2,86,00,000

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    BUDGET CODING AND FINANCIAL ACCOUNTABILITY

    Ledger Code Structure:

    2039 — State Excise Department (Rajya Utpadhan Shulk)
      ├─ (00) 001 — Operations & Administration (Sanchalana va Prashasana)
      │   └─ (01) — Commissioner's Office (Ayukt Karyalay)
      │       └─ (01)(01) — Commissioner's Office Establishment (Asthapmne)
      │           [Previous Code: 2039 0014]
      │           └─ 51 — Motor Vehicles (Motor Vahan)
    

    Funding Source: 2014-15 financial year available grant/appropriation under State Excise Department

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    IMPORTANT NOTES / CONDITIONS / AMENDMENTS

    Cost Ceiling Relaxation

    This Government Resolution amends the previous authorization dated 7 February 2015 in the following manner:

    Original Authorization (7 Feb 2015):

    • 44 vehicles approved at uniform cost ceiling of ₹6.00 lakh per vehicle

    Modified Authorization (13 Feb 2015) — This Document:

    • 33 vehicles → remain at ₹6.00 lakh per vehicle (no change)
    • 11 vehicles → cost ceiling relaxed from ₹6.00 lakh to ₹8.00 lakh per vehicle
    • Justification: The 11 vehicles are essential for Mobile Squad and Border Checkpost operations, which require higher-specification vehicles for operational efficiency in challenging terrain and extended duty cycles

    Financial Propriety

    • Finance Department approval obtained via informal reference before issuance of this resolution
    • Expenditure to be debited to correct ledger and sub-ledger codes
    • All relevant accounting authorities copied for implementation:
      • Accountant General (Mahalekhapaal-1/2) — Audit and Appropriation Division
      • Grant and Accounts Officer, Mumbai
      • Resident Audit Officer, Mumbai
      • Finance Department (Regulation/Expenditure-8 Branch)

      Digital Governance

      • This resolution published on official Maharashtra Government website: www.maharashtra.gov.in
      • Portal Reference ID: 201502131730033929
      • Document authenticated with digital signature (Dijital Swakshran)
      • Issued under authority and in the name of Governor of Maharashtra (Maharashtrachе Rajypal)

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      DISTRIBUTION / COPIES ISSUED TO

      1. Commissioner of State Excise, Maharashtra State, Mumbai
      2. All Departmental Deputy Commissioners, State Excise Department
      3. All District Superintendents, State Excise Department
      4. Accountant General-1/2 (Audit/Appropriation), Maharashtra State, Mumbai
      5. Grant and Accounts Officer, Mumbai
      6. Resident Audit Officer, Mumbai
      7. Finance Department (Regulation/Expenditure-8 Branch), Ministry, Mumbai
      8. Record/Files (Niwadnasti — RAUSHU-1)

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      LEGAL AUTHORITY & SIGNATORY

      Signed By: Sh. A. Sha. Ghage (अं. शा. घागे)
      Designation: Joint Secretary, Home Department, Government of Maharashtra
      Authority: Acting under orders and name of the Governor of Maharashtra

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      REFERENCE TO EXCISE ACT/RULES

      Note: This is a budgetary/administrative authorization document and does not directly amend or reference specific provisions of:

      • Bombay Prohibition Act 1949
      • Bombay Foreign Liquor Rules 1953
      • Maharashtra Country Liquor Rules 1973

      However, it authorizes operational capital expenditure for the department that administers these statutes. The vehicles are intended for inspection, enforcement, and border checkpost operations under the excise regulatory framework.

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      COMPLIANCE CHECKLIST FOR IMPLEMENTING OFFICERS

      • Acknowledge receipt of this GR
      • Initiate vehicle purchase process within budgetary limits (33 @ ₹6 lakh + 11 @ ₹8 lakh)
      • Ensure procurement follows Government of Maharashtra purchase rules and public finance norms
      • Allocate vehicles to Commissioner's Office, Departmental Deputy Commissioner Offices, and District Superintendent Offices as per the vehicle survey recommendations
      • Debit all expenditure to ledger code 2039 (00) 001 (01) (01) 51 in 2014-15 budget
      • Submit expenditure statements to Accountant General and Finance Department for audit
      • Maintain separate registers for 33-vehicle batch and 11-vehicle batch due to different cost ceilings

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      END OF ANALYSIS