MAHARASHTRA EXCISE DEPARTMENT — GOVERNMENT RESOLUTION ANALYSIS

Document Type: Government Resolution (GR) — Supplementary Budget Allocation

Reference Number: GR No. BGT-1016/Pr.Cr.53/RAUCU-1

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

Issue Date: 26 September 2016

Effective Date: From date of publication / As approved in July 2016 Monsoon Session of Legislature

Portal ID: 1346

Digital Reference Code: 201609261617489429

Summary: This Government Resolution distributes supplementary budget allocation for the State Excise Department (राज्य उत्पादन शुल्क विभाग) approved during the July 2016 monsoon session of the Maharashtra Legislature for FY 2016-17. The total approved supplementary demand is allocated in three specific heads, with 80% of the total fund being distributed to the Commissioner, State Excise. The allocation covers vehicle procurement (₹2,76,00,000), office renovation (₹51,44,000), and training/miscellaneous expenditure (₹90,00,000). The Commissioner of State Excise must immediately execute necessary action to fully expend the allocated funds in compliance with all applicable financial rules and government directives.

KEY PROVISIONS:

Budget Allocation Details:

1. Head 1: Office Operations & Administration

   • Main Accounting Head: 2039 (State Excise)
   • Sub-head: 001 (Operations & Administration)
   • Sub-sub-head: 01 (Commissioner's Office)
   • Further breakdown: 01-01 (Commissioner's Office Establishment — Old Code 2039 0014)
   • Account Code: 13 (Office Expenses)
   • Allocated Amount: ₹2,76,00,000 (Two Crore Seventy-Six Lakhs)
   • Purpose: Purchase of 44 new vehicles (नविन 44 वाहने खरेदी करणयाबाबत)

2. Head 2: Small Construction Works

   • Main Accounting Head: 2039 (State Excise)
   • Sub-head: 001 (Operations & Administration)
   • Sub-sub-head: 01 (Commissioner's Office)
   • Further breakdown: 01-01 (Commissioner's Office Establishment — Old Code 2039 0014)
   • Account Code: 27 (Small Works)
   • Allocated Amount: ₹51,44,000 (Fifty-One Lakh Forty-Four Thousand)
   • Purpose: Renovation and modernization of the Office of the Commissioner, State Excise (आयुक्त, राज्य उत्पादन शुल्क यांच्या कायालयाचे नुतनीकरर्)

3. Head 3: Other Expenses

   • Main Accounting Head: 2039 (State Excise)
   • Sub-head: 001 (Operations & Administration)
   • Sub-sub-head: 01 (Commissioner's Office)
   • Further breakdown: 01-01 (Commissioner's Office Establishment — Old Code 2039 0014)
   • Account Code: 50 (Other Expenses)
   • Allocated Amount: ₹90,00,000 (Ninety Lakh)
   • Purpose: Police training to be imparted to State Excise Department officers and employees (राज्य उत्पादन शुल्क विभागाच्या अवधकारी/कमणचाऱयांना नावशक येर्े पोलीस प्रवशक्षर् देर्े)

Total Allocation: ₹4,17,44,000 (Four Crore Seventeen Lakh Forty-Four Thousand)

DISTRIBUTION MECHANISM:

• 80% of the approved supplementary demand is being distributed to the Commissioner, State Excise Department (आयुक्त, राज्य उत्पादन शुल्क) for immediate implementation.

MANDATORY COMPLIANCE REQUIREMENTS:

1. Immediate Action Required:

   • The Commissioner, State Excise, must immediately take necessary steps (त्िरीत कायणिाही करािी) to fully expend the allocated funds.

2. Pre-Expenditure Compliance:

   • Before expending funds from supplementary demands, the Commissioner must ensure full compliance with:
     • Maharashtra Financial Code (महाराष्ट्र अर्णसंकल्पीय वनयमपुस्स्तका)
     • Financial Authority Rules (वित्तीय अवधकार वनयमपुस्स्तका)
     • Administrative Sanction Orders (प्रशासकीय मान्यता आदेश)
     • All applicable Government Resolutions issued from time to time (िेळोिेळी वनगणवमत केलेले शासन वनर्णय)
   • The Commissioner must exercise due diligence (दक्षता घ्यािी) in verifying compliance with all conditions and stipulations contained in the above rules and orders.

3. No Deviation Permitted:

   • Funds must be expended strictly for the purposes specified in this allocation — any deviation or reallocation requires separate government sanction.

4. Accountability & Audit:

   • All expenditure is subject to standard audit and account verification procedures by competent authorities.

DISTRIBUTION LIST (प्रवत) — AUTHORITIES NOTIFIED:

This GR has been communicated to the following:

1. Commissioner, State Excise, Maharashtra State, Mumbai (आयुक्त, राज्य उत्पादन शुल्क, महाराष्ट्र राज्य, मुंबई)
2. Accountant General-1 (Audit/Accounts Verification), Maharashtra State, Mumbai (महालेखापाल-1 (लेखा परीक्षा/लेखा अनुज्ञेयता), महाराष्ट्र राज्य, मुंबई)
3. Grant & Account Officer, Mumbai (अवधदान ि लेखा अवधकारी, मुंबई)
4. Resident Audit Officer, Mumbai (विासी लेखा परीक्षा अवधकारी, मुंबई)
5. Under Secretary, Finance-1, Home Department, Ministry, Mumbai (अिर सवचि, अर्ण-1, गृह विभाग, मंत्रालय, मुंबई)
6. Finance Department (Regulations/Expenditure-8/Resolution-11 Branch), Ministry, Mumbai (वित्त विभाग (विवनयम/व्यय-8/अर्णसंकल्प-11 शाखा), मंत्रालय, मुंबई)
7. Niwadnasti (RAUCU-1) (विवडनस्ती (राउशु-1)) — State Excise Records Office

REFERENCED GOVERNMENT DOCUMENT:

• Finance Department Circular No. Supplement-2016/Pr.Cr.128/Resolution-3, dated 12.08.2016 (शासन पवरपत्रक, वित्त विभाग, क्र.पुरक-2016/प्र.क्र.128/अर्णसंकल्प-3, वद.12.08.2016) — this circular approved the supplementary demand format and procedures for FY 2016-17.

LEGISLATIVE AUTHORITY:

• Budget allocation approved during the July 2016 Monsoon Session (पािसाळी अवधिेशन) of Maharashtra Legislature (विधानमंडळ)
• Sanction issued under authority and on behalf of the Governor of Maharashtra (महाराष्ट्राचे राज्यपाल)

DOCUMENT AUTHENTICATION:

• Issued By: D. J. Shedmekhe, Section Officer (Cell Officer), Home Department, Government of Maharashtra (वद. ज. शेडमेखे, कक्ष अवधकारी, गृह विभाग, महाराष्ट्र शासन)
• Signature: Digital signature affixed (वडजीटल स्िाक्षरीने साक्षांवकत केले)
• Publication: Available on Government of Maharashtra official website: www.maharashtra.gov.in
• Digital Reference/Portal Link Code: 201609261617489429

IMPORTANT NOTES & CONDITIONS:

1. Strict Purpose-Based Expenditure:

   • The ₹2,76,00,000 allocated for vehicle procurement may only be used for purchase of exactly 44 vehicles — no other use is permitted.
   • The ₹51,44,000 allocated for office renovation may only be used for renovation and modernization of the Commissioner's office building — no deviation allowed.
   • The ₹90,00,000 allocated for training must be spent on police training programs for State Excise Department personnel — no other purposes permitted.

2. Financial Compliance Mandatory:

   • Commissioner must obtain prior administrative sanction from competent authority before incurring any expenditure.
   • All procurement must follow Government of Maharashtra procurement rules and policies in force.

3. No Carry-Forward Without Approval:

   • If funds cannot be expended in FY 2016-17, separate government approval is required for carry-forward to subsequent year.

4. Audit & Verification:

   • All expenditure will be subject to audit by the Accountant General and resident audit officers.
   • Commissioner must maintain complete documentation and records for all transactions.

5. Consequences of Non-Compliance:

   • Failure to comply with financial rules, administrative sanction orders, or specific purposes of allocation may result in:
     • Show-cause notice to the Commissioner
     • Audit objections and surcharge proceedings
     • Disciplinary action under service rules
     • Recovery of improperly spent amounts

WHO IS AFFECTED:

• State Excise Department (राज्य उत्पादन शुल्क विभाग) — entire department
• Commissioner, State Excise — primary responsibility holder for implementation and compliance
• All State Excise Officers and Staff — beneficiary of training program and office modernization
• All State Excise Regional and District Offices — benefit from improved infrastructure and vehicles

EXCISE LICENSE TYPES AFFECTED:

This is a budgetary/administrative allocation document and does not directly affect specific excise license types (FL-I, FL-II, FL-III, FL-IV, CL-I, CL-II, CL-III, Toddy, Neera, etc.). However, the improved infrastructure and police training will enhance enforcement capacity across all license categories.

DOCUMENT STATUS:

✓ Document is Complete and Operative
✓ No Amendments or Supersessions Noted
✓ Implementation Authority: Commissioner, State Excise Department, Maharashtra
✓ Compliance Timeline: Immediate (त्िरीत)

End of Analysis