MAHARASHTRA EXCISE OFFICIAL DOCUMENT ANALYSIS

Document Type: Government Resolution (GR) — Administrative/Capital Expenditure Order

Reference Number: GR No. वाहन-1415/प्र.क्र.170/राउशु-1 (Vehicle-1415/Proc.Ref.170/RAuSHu-1)

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

Effective Date: 31 August 2016

Summary: This Government Resolution approves the purchase of 46 replacement vehicles for the State Excise Department (राज्य उत्पादन शुल्क विभाग) to replace decommissioned vehicles. The resolution grants approval for capital expenditure of ₹2,76,00,000/- (Rupees Two Crore Seventy-Six Lakh) at a per-vehicle limit of ₹6.00 lakhs. The Commissioner of State Excise is directed to execute the vehicle purchase following prescribed financial guidelines and procurement policies. This is an administrative order concerning fleet modernization for excise enforcement operations, not an excise licensing or fee regulation.

KEY PROVISIONS

• Total Approval: 46 replacement vehicles authorized for purchase

• Total Budgeted Expenditure: ₹2,76,00,000/- (Rupees Two Crore Seventy-Six Lakh Only)

• Per-Vehicle Cost Limit: ₹6.00 lakh maximum (as per Finance Department GR dated 4.08.2014)

• Implementing Authority: Commissioner of State Excise (आयुक्त, राज्य उत्पादन शुल्क)

• Compliance Requirements:

• Adhere to per-vehicle price ceiling of ₹6.00 lakh prescribed in Finance Department GR No. वाहन-2014/प्र.क्र.9/14/विनियम, dated 4.08.2014
• Follow procurement policy and tender provisions stipulated in Industry, Energy & Labour Department GR No. भाांखस-2014/प्र.क्र.82/भाग-III/उद्योग-4, dated 30.10.2015
• Execute procurement action through Commissioner of State Excise

• Budget Allocation: Expenditure to be met from supplementary budget provision made during 2016-17 monsoon session under:

• Main Account Head: 2039 — State Excise (राज्य उत्पादन शुल्क)
• Sub-Head: (00) 001 — Operations & Administration (संचालन ि प्रशासन)
• Further Sub-Head: (01) — Commissioner's Office (आयुक्ताांचे कायालय)
• Detail Head: (01)(01) — Commissioner Office — Establishment (आयुक्त कायालय- आस्थापना) — Code 2039 0014
• Specific Category: 13 — Office Expenses (कायालयीन खचण)

• Finance Department Approval: Informal Reference No. 332/2016/विनियम dated 22.06.2016 — Finance Department concurrence obtained

• Publication: GR published on official Maharashtra government portal (www.maharashtra.gov.in) with digital signature authentication. Portal Reference Code: 201608311700273629

VEHICLE REPLACEMENT LIST — APPENDIX "अ"

Total Vehicles for Replacement: 46

WHO IS AFFECTED

Organization/Department: Maharashtra State Excise Department (राज्य उत्पादन शुल्क विभाग)

Beneficiary Officers: 46 excise personnel across Maharashtra, including:

• 1 Co-Commissioner (Management/Marathi)
• 1 Deputy Commissioner (Inspection)
• 11 District Superintendents (Usmanabad, Kohigaoli, Ahmednagar, Parbhani, Chandrapur, Buldhana, Pune, Ratnagiri, Washim, Mumbai City, and others)
• 34 Inspectors and Enforcement Task Force members across various jurisdictions (Mumbai, Thane, Ahmednagar, Solapur, Amravati, Bhandara, Akola, Usmanabad, Jalgaon, Ratnagiri, Kolhapur, Raigad, Gadchiroli, Nagpur, Buldhana, Chandrapur)

Affected Departments/Authorities Copied:

1. Commissioner, State Excise, Maharashtra State, Mumbai
2. All Divisional Deputy Commissioners, State Excise Department
3. All District Superintendents, State Excise Department
4. Accountant General-1/2 (Audit/Expenditure), Maharashtra State, Mumbai
5. Deputy Expenditure & Accounts Officer, Mumbai
6. Resident Audit Officer, Mumbai
7. Finance Department (Regulations/Expenditure-8/Budget-11 Branch), Mumbai
8. Office Records (RAuSHu-1)

IMPORTANT NOTES / CONDITIONS / SPECIAL PROVISIONS

• Price Cap Binding: All vehicle purchases MUST strictly adhere to the per-vehicle maximum of ₹6.00 lakh as prescribed by Finance Department GR dated 4.08.2014. No deviation is permitted.

• Procurement Policy Compliance: Full compliance with tender and procurement provisions of Industry, Energy & Labour Department GR No. भाांखस-2014/प्र.क्र.82/भाग-III/उद्योग-4 (dated 30.10.2015) is mandatory. This GR establishes the state government's unified procurement policy for all capital assets.

• Budget Constraints:

• Total expenditure capped at ₹2,76,00,000/-
• Calculated as: 46 vehicles × ₹6.00 lakh per vehicle = ₹2.76 crore
• No excess budget authorization granted; if actual costs exceed this envelope, additional GR approval required

• Decommissioning Status: All 46 vehicles listed in Appendix "अ" are already decommissioned/written off prior to this GR date. These were removed from service on the dates specified in column 5.

• Reference GRs & Prior Approvals:

• Finance Department GR (Vehicle-2014/Proc.Ref.9/14/Regulations, dated 4.08.2014) — Established per-vehicle cost limit of ₹6.00 lakh
• Home Department GR (Vehicle-2012/Proc.Ref.41/RAuSHu-1, dated 7.02.2015) — Reviewed existing vehicle fleet; determined total allocation of 270 vehicles permissible for State Excise Department
• Industry, Energy & Labour Department GR (BHANKHS-2014/Proc.Ref.82/Part-III/Industry-4, dated 30.10.2015) — Sets state government procurement policy
• Commissioner's Letters: Dated 15.06.2015, 30.09.2015, 2.05.2016, 18.05.2016, 30.05.2016 (reference materials supporting this GR)

• Divisional Headquarters: Commissioner of State Excise office location: Mumbai

• Digital Authentication: GR is executed with digital signature. No manual signature on physically printed document is legally required per Government of Maharashtra digital administration rules.

• Publication & Legal Effect: Order becomes binding upon publication on Maharashtra government portal (www.maharashtra.gov.in). Web reference code: 201608311700273629

• Not Applicable to Excise Licensing: This GR concerns administrative/operational fleet management ONLY. It does NOT:

• Amend the Bombay Prohibition Act 1949
• Modify Bombay Foreign Liquor Rules 1953
• Alter Maharashtra Country Liquor Rules 1973
• Change license fee schedules
• Affect license eligibility criteria
• Impact license application procedures
• Relate to any excise duty, revenue, or licensing matters

FINANCE & BUDGET DETAILS

PROCEDURAL EXECUTION

Responsibility Chain:

1. Commissioner of State Excise — Primary executing authority; must initiate and oversee procurement process
2. Finance Department — Provides budget clearance and tracks expenditure
3. Accounts Department — Ensures funds drawn against sanctioned budget head
4. Audit Authority — Resident Audit Officer to verify compliance with procurement policy and per-vehicle cost ceiling

Timeline: No specific deadline mentioned in GR; procurement to be executed as per normal government procedures (typically 6-12 months for government vehicle tenders)

EXCLUSIONS & NON-APPLICABILITY

This Government Resolution is NOT related to:

• Excise license issuance or renewal
• License fees, charges, or tariffs
• Alcohol beverage taxation
• Foreign liquor or country liquor licensing
• Toddy or Neera license regulations
• Manufacturing permit or distillery operations
• Retail or wholesale liquor dealer regulations
• Any provisions of Bombay Prohibition Act 1949, Bombay Foreign Liquor Rules 1953, or Maharashtra Country Liquor Rules 1973

Document Classification: Administrative / Capital Expenditure Order (NOT an Excise Licensing or Revenue Regulation)

OFFICIAL AUTHENTICATOR

Signed By: Shri/Ms. D.G. Shevmekhe Position: Section Officer, Home Department, Government of Maharashtra Execution Method: Digital Signature Authentication Authority: By and in the name of the Governor of Maharashtra