MAHARASHTRA EXCISE DEPARTMENT — DOCUMENT ANALYSIS

Document Type: Government Resolution (शासन ज्ञापन) / Administrative Order

Reference Number: शासन ज्ञापन क्रमाांक- वाहन-1415/प्र.क्र.170/राउशु-1 | Government Resolution No. Vehicle-1415/Proc.170/RAU-1

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

Issued Date: 21 जानेवारी, 2017 (21 January 2017)

Digital Portal Reference: www.maharashtra.gov.in | Reference Code: 201701211133266029

Effective Date: From date of publication (21 January 2017)

SUMMARY

This Government Resolution grants official sanction for the State Excise Department to purchase 46 new vehicles as replacements for 46 old/unserviceable vehicles at a maximum per-unit cost of ₹6.00 lakhs each, for a total budgeted expenditure of ₹2,76,00,000 (Rupees Two Crore Seventy-Six Lakhs only). The resolution authorizes release of consolidated bill funds for this procurement subject to specific financial conditions and mandates the Commissioner of State Excise to sell the old vehicles within two months of purchasing new ones, with proceeds deposited to the State Treasury. This is NOT an Excise licensing document but a vehicle procurement authorization for departmental administration.

KEY PROVISIONS

Financial Authorization

• Total Budget Sanctioned: ₹2,76,00,000 (Rupees Two Crore Seventy-Six Lakhs only)
• Per-Vehicle Cost Limit: ₹6.00 lakhs (maximum, as prescribed in GR dated 4.08.2014)
• Number of Vehicles: 46 new vehicles in replacement of 46 old/unserviceable vehicles
• Funding Source: Provided through BDS System (Budget Distribution System) from approved FY 2016-17 allocation
• Legislative Approval: Funds appropriated in Maharashtra Legislative Assembly, July 2016 monsoon session

Conditions for Fund Release (Consolidated Bills)

(1) Clearance of Old Bills:

• No pending detailed bills for payments dated before 31.03.2015 [as per Finance Department Circular No. MUVININN-1016/Proc.6/16/Regulation dated 4 March 2016]

(2) Settlement of Outstanding Detailed Bills:

• All detailed bills on consolidated bills issued after 31.03.2015 must be settled expeditiously

(3) Submission Deadline for Detailed Bills:

• Detailed bills against consolidated bills must be submitted within one month of issuance

(4) Consolidated Bill Mandate:

• Expenditure cannot be met through regular bills; consolidated bill procedure is mandatory

(5) Official Responsibility:

• The Drawing and Disbursing Officer shall bear personal responsibility for submitting detailed bills within prescribed timeline

(6) Monthly Fund Availability:

• Funds available monthly as per Fund Statement

Vehicle Procurement Requirements

• Price Limit: Maximum ₹6.00 lakhs per vehicle [per GR dated 4.08.2014, Finance Department]
• Procurement Standards: Purchase must comply with procurement policy laid down by Industry, Energy & Labour Department (GR dated 30.10.2015)
• Executing Authority: Commissioner of State Excise shall conduct the procurement process
• Procurement Guidelines: All provisions of Finance Department GR dated 4.08.2014 and 30.10.2015 must be strictly adhered to

Disposal of Old Vehicles

(1) Compulsory Sale Within Two Months:

• Commissioner of State Excise is directed that within two months of purchasing new vehicles, the 46 old/unserviceable vehicles must be sold

(2) Sale Process:

• Sale must follow Finance Department directives dated:
  • 18.06.1991
  • 15.06.2001
• All Government orders, circulars, and resolutions issued by Government from time to time must be strictly followed
• Sale Method: Auction/open bidding (लिलाव) mandatory

(3) Fund Recovery:

• Amount realized from sale of old vehicles must be deposited directly to Government Treasury (शासकीय कोषागार)
• Zero fund retention allowed in department

(4) Accountability Clause:

• In any future proposal for new vehicle purchase, the Commissioner must furnish detailed information including:
  • Number of old vehicles actually sold from the present 46
  • Total funds recovered from such sales
• Failure to provide this information will result in rejection of future vehicle purchase proposals

Budgetary Classification

• Head of Account: 2039 — State Excise (राज्य उत्पादन शुल्क)
• Sub-head: 00 — General (सामान्य)
• Sub-sub-head: 001 — Operations & Administration (संचालन व प्रशासन)
• Division: 01 — Commissioner's Office (आयुक्ताांचे कायालय)
• Sub-division: 01(01) — Commissioner Office Establishment (आयुक्त कायालय-आस्थापना)
• Detailed Code: 2039-0014
• Expense Category: 13 — Office Expenses (कायालयीन खचग)
• Financial Year: 2016-17

References & Approvals

Previous Directives Cited:

1. Finance Department Circular No. DSP-1091/Proc.4/Regulation dated 18.06.1991
2. Finance Department Circular No. VIAPRA-1000/Proc.31/2001/Regulation dated 15.06.2001
3. Finance Department GR No. Vehicle-2014/Proc.9/14/Regulation dated 4.08.2014
4. Home Department GR No. Vehicle-2012/Proc.41/RAU-1 dated 7.02.2015
5. Industry, Energy & Labour Department GR No. BHANKS-2014/Proc.82/Part-III/Industry-4 dated 30.10.2015
6. Home Department GR No. Vehicle-1415/Proc.170/RAU-1 dated 31.08.2016

Policy Foundation (7.02.2015):

• Total vehicles sanctioned for State Excise Department: 270 vehicles
• Present authorization covers: 46 replacements from this authorized pool

Finance Department Approvals (Per Para 6):

• Informal reference No. 600/Regulation dated 27.12.2016
• Informal reference No. 2/Regulation dated 2.01.2017

Digital Dissemination

• Published on: www.maharashtra.gov.in
• Digital Portal Reference: 201701211133266029
• Digitally signed by: D. J. Shedmekhe, Senior Officer, Home Department, Government of Maharashtra

DISTRIBUTION (प्रतिलिपि)

Official copies sent to:

1. Commissioner of State Excise, Maharashtra State, Mumbai [PRIMARY IMPLEMENTING AUTHORITY]
2. All Divisional Deputy Commissioners, State Excise Department
3. All District Superintendents, State Excise Department
4. Accountant General-1/2 (Accounts Branch/Accounts Sanctioning), Maharashtra State, Mumbai/Nagpur
5. Grant & Accounts Officer, Mumbai
6. Resident Audit Officer, Mumbai
7. Finance Department (Regulation/Expenditure-8/Budget-11 Branch), Ministry, Mumbai
8. Additional Secretary (Budget), Home Department, Ministry, Mumbai
9. Resident (RAU-1), [Home Department]

WHO IS AFFECTED

Primary Authority:

• Commissioner of State Excise, Maharashtra — bears sole responsibility for procurement execution and disposal of old vehicles

Secondary Authorities:

• All Divisional Deputy Commissioners, State Excise
• All District Superintendents, State Excise
• Accountant General's Office (accounts audit)
• Resident Audit Officer (compliance verification)
• Finance Department (fund release authorization and consolidated bill processing)

Affected Department:

• State Excise Department (operational vehicles for departmental administration)

IMPORTANT NOTES / CONDITIONS / PENALTIES

Critical Compliance Requirements

(1) No Extension Beyond Two Months:

• Old vehicles must be sold within exactly two months of new vehicle purchase — no discretion or extension permitted

(2) Zero Tolerance for Pending Bills:

• Departments with outstanding bills dated before 31.03.2015 are ineligible for consolidated bill release
• This must be cleared before any fund disbursement

(3) Mandatory Auction Sale:

• Sale of old vehicles cannot be done through private negotiation or direct sale
• Auction/लिलाव (open bidding) is mandatory as per Finance Department orders

(4) Full Fund Recovery Mandatory:

• 100% of sale proceeds must be credited to Government Treasury
• No retention in departmental bank accounts

(5) Future Proposal Rejection Clause:

• Any future vehicle purchase proposal must include complete details of disposal of present 46 vehicles
• Failure to provide disposal details = automatic rejection of future proposals
• This is a binding condition for all future procurements

(6) Personal Accountability of Drawing & Disbursing Officer:

• Drawing & Disbursing Officer bears personal responsibility for submitting detailed bills within one month
• Personal liability for any default or delay

(7) Consolidated Bill Discipline:

• Regular bills cannot be used for this purchase
• Consolidated bills must be used exclusively
• Non-compliance renders expenditure ineligible for audit approval

(8) Price Cap Binding:

• No vehicle can be purchased above ₹6.00 lakhs per unit under any circumstances
• This is prescribed by Finance Department and is not discretionary

Audit & Control Provisions

• Resident Audit Officer will monitor compliance with all conditions
• Accountant General will audit all expenditure against this resolution
• All future proposals subject to retrospective verification of disposal details

No Appeals Process Mentioned

This is a direct Government directive — no formal appeals mechanism is specified in this resolution.

EXCLUSIONS / NOT COVERED

• This GR does NOT relate to Excise licensing (FL-I, FL-II, CL-I, Toddy, Neera, etc.)
• This GR does NOT create or modify any excise revenue rules
• This is purely an administrative vehicle procurement authorization
• No Excise Act sections or Rules are invoked (this is under administrative/budgetary authority)

DOCUMENT INTEGRITY NOTES

• Original Language: Marathi (मराठी)
• Translation Status: Full English summary provided above
• Digital Signature: Present (D. J. Shedmekhe)
• Page Count: 2 pages
• Issued Under: Authority of the Governor of Maharashtra
• Statutory Reference: Government of Maharashtra administrative procedures

END OF ANALYSIS