MAHARASHTRA EXCISE DEPARTMENT — GOVERNMENT RESOLUTION ANALYSIS

Document Type: Government Resolution (Shasan Narnay) — Capital Expenditure Authorization

Reference Number: BGT-1015/Pr.Kr.30/RAUSHU-1

Issued By: Government of Maharashtra, Home Department (Grah Vibhag)

Date of Issue: 13 February 2015

Effective Date: From date of publication (13 February 2015)

Portal Reference: GR Portal ID 1296 | Digital Signature Portal ID: 201502131730033929

SUMMARY

This Government Resolution authorizes the purchase of 44 new vehicles for the State Excise Department to replace written-off vehicles, with a cost ceiling of ₹6.00 lakh per vehicle. Additionally, for 11 vehicles specifically required for Mobile Squad/Border Checkpost operations, the cost ceiling is relaxed to ₹8.00 lakh per vehicle. The expenditure is to be charged to the 2014-15 budget under the State Excise Department's capital and administrative accounts. This resolution is issued with the informal consent of the Finance Department.

KEY PROVISIONS

• Total Vehicles Authorized: 44 new vehicles approved for purchase to replace written-off vehicles in the State Excise Department

• General Cost Ceiling: ₹6.00 lakh per vehicle for 33 vehicles

• Special Category — Border/Checkpost Operations: 11 vehicles designated for Mobile Squad (Bharari Padhal) / Border Checkpost (Sima Tapaschani Nakya) operations

• Relaxed Cost Ceiling for Special Category: ₹8.00 lakh per vehicle for the 11 vehicles assigned to border/checkpost duties

• Authorization Basis: Approval granted on the basis of vehicle survey (Vahan Aadhaav) conducted by the State-level Vehicle Review Committee (Rajya-stareey Vahan Aadhaav Samiti), considering:

• Functional nature and class of work performed by officers at:
  • Commissioner of State Excise Office
  • Departmental Deputy Commissioner Offices
  • District Superintendent Offices

• Budget Allocation: Entire expenditure for vehicle purchase to be charged to:

• Main Ledger Head: 2039 — State Excise (Rajya Utpadhan Shulk)
• Sub-head: (00) 001 — Operations and Administration (Sanchalana va Prashasana)
• Secondary Sub-head: (01) — Commissioner's Office (Ayukt Karyalay)
• Tertiary Sub-head: (01)(01) — Commissioner's Office Establishment (Ayukt Karyalay Asthapmne) [Earlier code 2039 0014]
• Minor Head: 51 — Motor Vehicles (Motor Vahan)

• Financial Year of Allocation: 2014-15 budget (Sun 2014-15 Upalbdh Anudanantun Bhagvinn Yava)

• Finance Department Approval: Resolution issued with informal consent of Finance Department vide Reference No. 83/15/Viniyam dated 10 February 2015

• Previous Authorization Referenced: Government Resolution dated 7 February 2015 (Vahan 2012/Pr.Kr.41/RAUSHU-1) which initially approved 44 vehicles at ₹6.00 lakh ceiling

DOCUMENTS/ENCLOSURES REFERENCED IN PREPARATION

The following prior Government Resolutions and communications form the legal basis for this order:

1. GR, Finance Department, Reference: Vahan-1000/Pr.Kr.65/2001/Viniyam, dated 10.09.2001

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

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

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

5. 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

VEHICLE PURCHASE AUTHORIZATION BREAKDOWN

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

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)

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)

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

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.

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

END OF ANALYSIS