MAHARASHTRA EXCISE DEPARTMENT — DOCUMENT ANALYSIS

Document Type: Government Resolution (GR) — Administrative Approval for Capital Expenditure

Reference Number: MIS-2018/Pr.Cr.14/RAUSHU-1

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

Date of Issue: 16 March 2018

Effective Date: 16 March 2018 (date of publication)

Digital Reference Code: 201803161202400629

SUMMARY

This Government Resolution grants administrative approval (excluding financial approval) to the State Excise Department for the provision and installation of modular furniture in the newly constructed State Excise Building at Nagpur. The total estimated cost of the furniture work, including GST and contingencies, is ₹1,63,91,853. The approval is granted subject to verification of the estimate by the competent authority of the Home Department and funding from the Home Department's own budget allocation. The Public Works Department has provided informal consent (Reference No. 40/Ima-2, dated 06.03.2018).

KEY PROVISIONS

Nature of Approval:

• Administrative approval only — financial approval is explicitly excluded
• Applies to furniture provision and installation (modular furniture) for the new State Excise Building at Nagpur
• Covers both the offices of the Divisional Deputy Commissioner, State Excise, Nagpur AND the Superintendent, State Excise, Nagpur

Conditions of Approval (अटी):

1. Estimate Verification: The estimate must be authenticated/verified by the competent authority of the Home Department before implementation.

2. Funding Source: The cost of this furniture work must be met from the Home Department's own budget allocation (निर्धारित व्यय — fixed/assigned budget).

3. Public Works Department Consent: The approval is issued with the consent of the Public Works Department, granted informally (Reference No. 40/Ima-2, dated 06.03.2018).

4. Prior Approval Reference: The underlying building construction cost estimate was already approved by Government Resolution dated 07.01.2011 (Reference: BGT-1008/Pr.Cr.58/ESC-4), but that approval did NOT include furniture costs. This GR specifically addresses the furniture gap.

5. Authority for Issuance: This order is issued under the delegated financial authority to the administrative department as per:

   • Finance Department Government Resolution No. VPr 2013/Pr.Cr.30/2013/Viniyam, Part-2, dated 17 April 2015
   • Financial Authority Rules Manual, 1978, Part-I, Sub-section-5, Serial No. 1
   • Maharashtra Public Works Rules Manual, Section 134

COST BREAKDOWN (ESTIMATE)

Note: The GST is mentioned as "सेवा कर" (service tax/GST) and is calculated at 18% on the base cost and contingencies.

WORK DETAILS

Work Title: (A) Providing and Fixing Modular Furniture for New State Excise Building at Nagpur

Location: Nagpur

Beneficiary Offices:

• Divisional Deputy Commissioner, State Excise, Nagpur (विभागीय उप आयुक्त, राज्य उत्पादन शुल्क, नागपूर)
• Superintendent, State Excise, Nagpur (अधीक्षक, राज्य उत्पादन शुल्क, नागपूर)

DOCUMENTS/REFERENCES CITED

Prior Government Resolutions & Authority:

1. GR Reference 1: Government Resolution, Home Department No. BGT-1008/Pr.Cr.58/ESC-4, dated 07.01.2011

   • This GR approved the building construction cost estimate but excluded furniture

2. GR Reference 2: Finance Department GR No. VPr 2013/Pr.Cr.30/2013/Viniyam, Part-2, dated 17 April 2015

   • Establishes financial authority delegation framework

3. Commissioner's Letter: Commissioner, State Excise, Maharashtra, Mumbai — Letter No. BLD-112018/15282/Saha, dated 10.01.2018

   • Requesting approval for furniture estimate

4. Public Works Department Consent: Informal Reference No. 40/Ima-2, dated 06.03.2018

   • Approval from Public Works Department for this furniture work

WHO IS AFFECTED

Direct Beneficiary:

• State Excise Department (राज्य उत्पादन शुल्क विभाग), Maharashtra
  • Specifically: Divisional Deputy Commissioner's office and Superintendent's office at Nagpur

Implementing Authorities:

• Home Department (गृह विभाग), Maharashtra — for budget allocation and verification
• Public Works Department (सार्वजनिक बांधकाम विभाग) — for oversight and execution
• Executive Engineer, Public Works Department, Nagpur — for actual implementation

Distributing Departments (recipients of certified copy):

1. Accountant General-2 (Audit/Accounts & Admissibility), Maharashtra, Nagpur
2. Commissioner, State Excise, Maharashtra State, Mumbai
3. Public Works Department, Building-2/Finance-2, Ministry, Mumbai
4. Executive Engineer, Public Works Department, Nagpur
5. Secretary-RAUSHU 1

IMPORTANT NOTES / EXCEPTIONS / CONDITIONS

Critical Conditions for Implementation:

1. Administrative Approval ONLY — NO Financial Approval: The GR explicitly states "शासनाची प्रशासकीय मान्यता (वित्तीय मान्यता वगळून)" — i.e., the approval is administrative in nature, with financial approval expressly excluded. This means:

   • Furniture procurement can proceed administratively
   • Separate financial/budgetary approval must be obtained before actual expenditure

2. Budget Dependency: Implementation is conditional on:

   • Home Department having sufficient budget allocation (निर्धारित व्यय)
   • No supplementary grant or re-appropriation required

3. Estimate Verification Mandatory: Before any work order is placed, the entire estimate must be authenticated by a competent authority within the Home Department.

4. GST Included: The estimate includes 18% GST (service tax), so the quoted cost is final and GST-compliant.

5. Centage (5%): A 5% supervision/centage fee is included in the estimate for project management and oversight.

6. Contingency Buffer (4%): A 4% contingency allowance is provided for unforeseen expenses during furniture procurement and installation.

7. Prior Building Approval: This furniture approval is separate and additional to the building construction approval granted in the 2011 GR. The furniture was explicitly excluded from that earlier approval.

LEGAL BASIS & AUTHORITY

Statutory Framework Cited:

• Maharashtra Public Works Rules Manual, Section 134 — authority for administrative departments to approve capital works
• Financial Authority Rules Manual, 1978, Part-I, Sub-section-5, Serial No. 1 — delegation of financial authority
• Finance Department GR dated 17 April 2015 — current framework for financial delegations

Digital Signature & Authenticity:

• Document digitally signed by Shivaji Ba. Chavan, Dy. Secretary (जिल्हा अधिकारी), Home Department, Maharashtra Government
• Government website: www.maharashtra.gov.in
• Digital reference code: 201803161202400629

RELATIONSHIP TO EXCISE LAW

Relevance to Bombay Prohibition Act 1949 & Subordinate Rules:

This GR is not a licensing or excise regulatory document. It is a capital asset approval for State Excise Department infrastructure. However, it is material to Excise operations because:

• It approves furniture for the offices of the Divisional Deputy Commissioner and Superintendent, State Excise, Nagpur
• These are the principal administrative authorities under the State Excise structure responsible for issuance, renewal, and oversight of all license types under:
  • Bombay Prohibition Act 1949 (BPA)
  • Bombay Foreign Liquor Rules 1953 (BFLR)
  • Maharashtra Country Liquor Rules 1973 (MCLR)

CONCLUSION

This is a routine capital expenditure approval (GR) for office furniture in a newly constructed State Excise building at Nagpur. The approval is administrative only, with financial approval explicitly reserved. The estimated cost of ₹1,63,91,853 includes GST and contingencies. Implementation requires prior verification of the estimate by the Home Department and confirmation of budget availability. The approval is granted under delegated financial authority as per the 2015 Finance Department framework and the Maharashtra Public Works Rules Manual, Section 134.