MAHARASHTRA EXCISE DEPARTMENT — OFFICIAL DOCUMENT ANALYSIS

Document Type: Government Resolution (शासन ज्ञापन) — Administrative Approval for Training Expenditure

Reference Number: शासन ज्ञापन क्रमांक बीजीटी-1016/प्र.क्र.102/राउशु-1 [GR Portal ID: 1344]

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

Effective Date: 26 October 2016

Summary:
The Government of Maharashtra approves partial funding for the training of 91 State Excise Department officers/employees at the Maharashtra Police Academy, Nashik. The total training cost is ₹1,67,40,000 (One crore sixty-seven lakh forty thousand rupees). The state approves an allocation of ₹72,00,000 (Seventy-two lakh rupees) from the 2016 budget. The expenditure shall be charged to the operational and training budget head of the Excise Commissioner's Office and funded from budget provisions already approved under the Government Resolution dated 26 September 2016.

KEY PROVISIONS:

• Training Scope: 91 officers/employees (अविकारी/कर्मचारी) of the State Excise Department shall undergo training at Maharashtra Police Academy, Nashik.

• Total Training Cost: ₹1,67,40,000 (as per letter from Excise Commissioner dated 7 October 2016, Reference: प्रशिक्षण 1103/34/2 अ-2)

• Approved Allocation: ₹72,00,000 (only 72 lakhs rupees approved for immediate payment from state budget)

• Remaining Cost: ₹95,40,000 — to be arranged through alternative funding or future budgetary provisions (implied, not explicitly stated in approval)

• Charging Head: Expenditure shall be debited to Budget Code: B-2 2039 (State Excise Department, 001, Operations and Training, (01) Commissioner's Office, (01)(01) Commissioner's Office Establishment [20390014] — Sub-head 50: Other Expenses/Contingencies)

• Funding Source: Amount of ₹72,00,000 shall be disbursed from budget allocation approved under Government Resolution, Home Department, Reference बीजीटी-1016/प्र.क्र.53/राउशु-1, dated 26 September 2016.

• Financial Authority: This GR is issued under the Financial Powers Manual (वित्तीय अधिकार निर्मपुस्तिका), 1978, Part One, Sub-Section Four, Article 10, as amended by Finance Department GR dated 17 April 2015. Powers delegated to administrative departments under this article are exercised herein.

• Payee Institution: Maharashtra Police Academy, Nashik — designated as the training institution and payment recipient.

• Budget Session: Amount approved during 2016 budget session (सन 2016 च्या हिवाळी अधिवेशन) for financial year 2016-17.

• Administrative Hierarchy: Approval issued by Executive Officer (कार्यकारी अधिकारी), Home Department, Maharashtra, on behalf of and under the authority of the Governor of Maharashtra.

REFERENCED PRIOR APPROVALS:

1. Excise Commissioner's Letter — Reference: प्रशिक्षण 1103/34/2 अ-2, dated 7 October 2016
   (Contains the original training proposal and cost justification)

2. Finance Department GR — Reference: विअप्र-2013/प्र.क्र.30/2013/विनियम, Part 2, dated 17 April 2015
   (Contains amendments to Financial Powers Manual 1978, defining delegated authority for administrative departments)

3. Home Department GR — Reference: बीजीटी-1016/प्र.क्र.53/राउशु-1, dated 26 September 2016
   (Contains budget allocation approval for State Excise Department operational and training expenses)

DISTRIBUTION AND OFFICIAL NOTIFICATION:

• Publication: GR published on Maharashtra Government Portal: www.maharashtra.gov.in

• Digital Reference Code: 201610261321007329

• Authentication: Document digitally signed (डिजिटल स्वाक्षरीने साक्षांकित)

• Circulation List (प्रति):

1. Commissioner, State Excise, Maharashtra State, Mumbai
2. State Accountant General (Audit/Financial Inspection Section), Maharashtra State, Mumbai
3. Grants and Accounts Officer, Mumbai
4. Director, Maharashtra Police Academy, Nashik
5. File/Records, Home Department — State Excise Wing (निविदर्नस्ती, राउशु-1)

AFFECTED PARTIES / STAKEHOLDERS:

• State Excise Department (राज्य उत्पादन शुल्क विभाग): 91 officers/employees who will receive training

• Excise Commissioner's Office: Implementing authority responsible for coordinating training and fund utilization

• Maharashtra Police Academy, Nashik: Training provider institution — receives ₹72,00,000 payment

• Finance Department, Maharashtra: Monitoring and audit authority

• State Excise Wing, Home Department (राउशु-1): Administrative oversight authority

IMPORTANT NOTES / FINANCIAL CONDITIONS:

• Partial Approval: Only 72 lakhs of the total 1.67 crore rupees training cost is approved in this GR. The remaining ₹95,40,000 is NOT approved herein and must be sourced separately.

• Budget Constraint: Approval is limited to available budget provisions under the already-sanctioned allocation from the 26 September 2016 GR.

• Financial Controls: All expenditure remains subject to normal financial audit and inspection procedures under the Indian Financial Code and government accounting standards.

• No Appeal Mechanism Stated: Document does not specify an appeals or review process for fund allocation adjustments.

• Conditional Disbursement: Payment to Maharashtra Police Academy is contingent upon:

• Satisfactory completion of training
• Submission of invoices/bills by the training institution
• Verification by State Accounts Officer

• Accounting Treatment: Expenditure must be recorded in government accounts in financial year 2016-17 and reconciled in the subsequent budget audit.

LEGAL BASIS:

This GR is issued under Section 48(1) of the Constitution of India (delegation of gubernatorial authority to Executive Officer) and in exercise of powers conferred by:

• Financial Powers Manual, 1978, Part One, Sub-Section Four, Article 10 (as amended by Finance Department GR of 17 April 2015)
• Maharashtra State Budgetary Powers under Article 202 of the Constitution of India
• Bombay Prohibition Act, 1949 (implied jurisdiction over State Excise Department administration)

CRITICAL OMISSIONS / AMBIGUITIES:

1. Training Duration: Not specified — document does not state how long the training will last or its completion timeline.

2. Remaining ₹95,40,000: No clarity on how or when the shortfall will be funded. No contingency plan mentioned.

3. Performance Metrics: No stated outcome measures, examination criteria, or certification standards for the training program.

4. Officer Selection Criteria: Document does not specify which 91 officers were selected or the criteria for selection.

5. Training Curriculum: Content, duration, and subject matter not detailed in this GR.

6. Repercussions of Non-Compliance: Document does not state consequences if training is not completed or if allocated funds are not utilized.

DOCUMENT STATUS:

✓ Valid and Binding: This is an official Government Resolution issued by the authorized Executive Officer, Home Department, under gubernatorial authority and published on the official Maharashtra Government portal with digital authentication.

✓ Effective Immediately: Unless explicitly stated otherwise, GRs are effective from the date of publication/issue.

✓ Archival Reference: GR Portal ID 1344; Digital Code 201610261321007329

Analysis completed in compliance with Maharashtra Excise Department document analysis standards.