MAHARASHTRA EXCISE DEPARTMENT — GOVERNMENT RESOLUTION ANALYSIS

Document Type: Government Resolution (GR) — Budget Reappropriation Order

Reference Number: GR No. न्यायाप्र-4017/प्र.क्र.11/राऊशु-1 (Judicial Reference-4017/Sequence 11/State Excise-1)

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

Document Portal ID: 1394

Issue Date: 16 November 2017

Effective Date: From date of publication on www.maharashtra.gov.in (Portal Reference: 201711161251139829)

SUMMARY

This Government Resolution authorizes a budgetary reappropriation of ₹1,00,000 (One Lakh Rupees) within the State Excise Department (Major Head 2039) following a court order dated 13 October 2016 by the District Court, Ahmednagar. The order requires the Superintendent of State Excise, Ahmednagar, and three other officials (Superintendents at Pune, District Collector Ahmednagar, and District Collector Pune) to recover ₹1,00,000 from their personal accounts due to court proceedings. This GR reallocates funds within two sub-heads of the State Excise budget to meet this court-ordered liability.

KEY PROVISIONS

• Court Order Reference: Civil Suit No. 205/2016, District Court (Civil), Ahmednagar; Order dated 13 October 2016

• Amount to be Recovered: ₹1,00,000 (One Lakh Rupees)

• Liable Officials: Four officers:

  1. Superintendent, State Excise, Ahmednagar
  2. Superintendent, State Excise, Pune
  3. District Collector, Ahmednagar
  4. District Collector, Pune

• Budget Head: Major Head 2039 — State Excise (राज्य उत्पादन शुल्क)

• Reappropriation Mechanism: Funds transferred from one sub-head to another to cover the court-ordered recovery:

  • Source Sub-head (1): Reduced by ₹1,00,000
  • Recipient Sub-head (2): Increased by ₹1,00,000

• Financial Year: 2017-18

• Approval Status: This GR is issued with the concurrence of the Finance Department obtained through:

  • Informal reference No. 355/2017/Expenditure-8, dated 1 November 2017
  • Informal reference No. 710/Finance-11, dated 7 November 2017

BUDGET REAPPROPRIATION DETAILS

Sub-Head 1 — REDUCTION (FROM):

Sub-Head 2 — INCREASE (TO):

WHO IS AFFECTED

• Superintendent of State Excise, Ahmednagar
• Superintendent of State Excise, Pune
• District Collector, Ahmednagar
• District Collector, Pune
• State Excise Department, Maharashtra (general budget administration)
• Finance Department, Maharashtra (approval authority)

IMPORTANT NOTES / CONDITIONS / PENALTIES

1. Court Order Enforcement: This GR is necessitated by a binding court order dated 13 October 2016. Non-compliance would constitute contempt of court.

2. Individual Recovery Liability: The ₹1,00,000 must be recovered from the four named officials individually, not from departmental accounts directly — this is a personal recovery order.

3. Budget Integrity: The reappropriation maintains overall budget neutrality — reduction in one head equals increase in another; no new funds are allocated.

4. Digital Authentication: The GR is digitally signed and authenticated on the official Maharashtra government website (www.maharashtra.gov.in).

5. Distribution/Copy: Copies have been issued to:

   • Accountant General (Audit/Accounts & Allocations), Maharashtra, Mumbai/Nagpur
   • Commissioner, State Excise, Maharashtra State, Mumbai
   • Expenditure-8/Finance-11 Section, Finance Department, Ministry, Mumbai
   • Budget Branch, Home Department, Ministry, Mumbai
   • Grant & Account Officer, Mumbai
   • Superintendent, State Excise, Ahmednagar
   • District Treasurer Officer, Ahmednagar
   • Accounts Officer — State Excise-1

6. Portal Reference: This GR is available on the official Maharashtra government portal under reference number 201711161251139829 for public access and verification.

7. Authorization: Issued under the Governor of Maharashtra's authority and on His behalf by the Assistant Section Officer, Home Department.

RELATION TO EXCISE LAW

This GR does not amend or create new excise license policy, fees, or regulations under the Bombay Prohibition Act 1949, Bombay Foreign Liquor Rules 1953, or Maharashtra Country Liquor Rules 1973.

It is a purely administrative and budgetary instrument dealing with internal departmental fund management and court-ordered recovery of funds from excise officials. The reference to "State Excise" pertains to the administrative department budget, not to excise license categories (FL-I, FL-II, CL-I, etc.) or substantive excise regulations.

Document Authenticity: Digitally signed; Official Government of Maharashtra record; Portal ID: 1394; Online Reference: 201711161251139829