MAHARASHTRA EXCISE OFFICIAL DOCUMENT ANALYSIS

Document Type: Government Resolution (Corrigendum/Amendment)

Reference Number: Government Corrigendum No. BGT-1017/Pr.Cr.14/RAUSH-1, dated 30 March 2017

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

Original Reference: Government Memorandum No. BGT-1017/Pr.Cr.14/RAUSH-1, dated 16.02.2017

Effective Date: 30 March 2017 (Date of this Corrigendum)

Document Portal ID: 1380 (www.maharashtra.gov.in)

Computer Reference Code: 201703301623216329

SUMMARY

This Government Corrigendum amends a prior Government Memorandum (dated 16.02.2017) concerning the preparation of a training schedule for officers and employees of the State Excise Department. The original GR approved budgetary provisions for:

1. Assessment of training needs: ₹5.00 lakhs
2. Preparation of training schedule and training materials: ₹10.00 lakhs

The Corrigendum corrects the budget head/accounting classification under which these funds shall be allocated, replacing the originally cited budget head with a corrected one.

KEY PROVISIONS

Original Budget Head (Section 3 of GR dated 16.02.2017):

• Main Head: 2039 – State Excise (राज्य उत्पादन शुल्क)
• Sub-head: (02) Establishment and Restrictions (आस्थापना ि प्रवतबांि)
• Sub-sub-head: (02)(01) Establishment – Inspection and Restrictive Office (2039 0032)
• Category: 28 Business Services (व्यािसावयक सेिा)
• Financial Year: 2016-17
• Source: Budget allocation approved for FY 2016-17

Corrected Budget Head (Section 3 – Amended):

• Department: Home Department (गृह विभाग)
• Budget Head: B-2, 2039 – State Excise (राज्य उत्पादन शुल्क)
• Sub-head: (00) 001 – Administration and Management (सांचालन ि प्रशासन)
• Sub-sub-head: (01) Commissioner's Office (आयुकताांचे कायालय)
• Sub-sub-sub-head: (01)(01) Commissioner Office Establishment, Honorarium (20390014)
• Category: 50 – Other Expenditure (इतर खचम)
• Source of Funds: To be charged to available funds under this corrected head

BUDGETARY ALLOCATION (NO CHANGE IN AMOUNTS)

WHO IS AFFECTED

• Commissioner of State Excise, Maharashtra State (Primary implementing authority)
• State Excise Department officers and employees (Training beneficiaries)
• YASHDA (Yashwantrao Chavan Academy of Development Administration), Pune (Possible training agency – listed as recipient)
• State Urban Development Institute and Home Department Coordination (Dr. Sunil Wapte, Director – listed as recipient)
• Chief Accountant and Audit/Finance Personnel, Maharashtra State
• Accountant General-1/2 (Audit/Finance), Maharashtra State
• Director, Accounts and Treasuries, Mumbai
• Additional Chief Secretary (Budget), Home Department

IMPORTANT NOTES / CONDITIONS / PENALTIES

1. Nature of Amendment: This is a corrigendum/technical amendment — the budgetary amounts (₹5.00 lakhs + ₹10.00 lakhs = ₹15.00 lakhs) remain unchanged. Only the accounting classification/budget head has been corrected.

2. Reason for Corrigendum: The original GR incorrectly cited the budget head under "Establishment and Restrictions" and "Business Services" category. The correct classification is under "Commissioner's Office" and "Other Expenditure" category, as per proper budgetary accounting norms.

3. Financial Year: FY 2016-17 (Assessment period was for financial year 2016-17)

4. Digital Authentication: This order is authenticated by digital signature (डिजीटल स्वाक्षरी).

5. Issued Under Authority: Order issued on behalf of and in accordance with the directives of the Governor of Maharashtra (महाराष्ट्राचे राज्यपाल).

6. Office of Issue: Ministry, Mantralaya, Mumbai – 400032 (Maharashtra Secretariat)

7. Distribution: Official copies forwarded to:

   • Commissioner, State Excise, Maharashtra State, Mumbai
   • Director, YASHDA, Pune
   • Director, State Urban Development Institute & Home Department Coordination
   • Accountant General (Audit/Finance wings) -1/2, Maharashtra State, Mumbai
   • Director, Accounts and Treasuries, Mumbai
   • Contribution and Accounts Officer, Mumbai
   • Additional Chief Secretary (Budget), Home Department, Mantralaya, Mumbai
   • Records Office (RAUSH-1)

8. Portal Publication: Available on official Maharashtra Government website: www.maharashtra.gov.in

LEGAL AUTHORITY & COMPLIANCE

• Issued By: Office of the Chief Clerk (वर्ग अधिकारी), Home Department, Government of Maharashtra
• Authority Citation: Governor of Maharashtra (as constitutional Head of State)
• Original GR Reference: Government Memorandum dated 16.02.2017 (which approved the training program and funds)
• This Corrigendum: Corrects accounting procedures without altering the substantive approval

PROCEDURAL CONTEXT

The original Government Memorandum (16.02.2017) had approved:

• Needs Assessment Phase: ₹5.00 lakhs to identify training requirements for State Excise Department officers/employees
• Program Development Phase: ₹10.00 lakhs to design and prepare training curriculum and materials

This Corrigendum simply reallocates the budget head under which these funds flow, from an operational/restriction establishment budget line to the Commissioner's Office general expenditure budget line — a technical/administrative correction.

DOCUMENT STATUS

✅ Authentic – Digital signature authenticated
✅ Published – Official Maharashtra Government website
✅ Effective – From date of publication (30 March 2017)
✅ Binding – On all State Excise Department personnel and finance authorities