Approvals Obtained:

• Approval from General Administration Department (informal reference No. 1421/17, dated 12.12.2017)
• Approval from Finance Department (informal reference No. 565/17/Service-3, dated 02.01.2018)
• Authority exercised under Government Resolution of General Administration Department dated 21.08.2015, which delegates certain powers to administrative departments.

• Document Availability:

  • This GR is available on the official Maharashtra Government website: www.maharashtra.gov.in
  • Portal Reference Code: 201802121131062529
  • GR digitally signed and authenticated.

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  Who Is Affected:

  • Primary: Shri P. V. Kohok (retired), Deputy Commissioner, State Excise, Maharashtra
  • Secondary:
    • Commissioner, State Excise, Maharashtra
    • Shri S. A. Patil (whose regular promotion is now confirmed to be from 06.09.1999)
    • Deputy Secretary, General Administration Department (Service-12/16-B)
    • Deputy Secretary, Finance Department (Service-3)
    • Accountant General (Audit/Accounts & Entitlements), Maharashtra State
    • Chief Accounts Officer / Resident Accounts Officer, Mumbai
    • Selection Committee (RAOUSH-1)

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    Important Notes / Conditions / Penalties:

    Critical Conditions:

    1. Condition of MPSC Approval: The seniority date of 06.09.1999 remains subject to approval by Maharashtra Public Service Commission. This is an express condition and is not unconditional.

    2. No Arrears of Actual Salary: Kohok is entitled to fictitious salary only for retirement benefit calculation purposes. He receives no arrears of back-salary or allowances for the period 06.09.1999 to 31.07.2002.

    3. Retirement Already Occurred: Kohok has already retired on 31.07.2002 (on attaining mandatory retirement age). This order does not resurrect him to active service; it only rectifies his seniority date for pension and retirement benefits.

    4. Factual Background (Supporting Tribunal Order):

       • Kohok's predecessor, Shri Kohok (retired, now deceased as per context), had filed an anti-corruption case under Prevention of Corruption Act (PCA).
       • He was acquitted by the Supreme Court of India.
       • The departmental inquiry against him was closed.
       • His seniority was being disputed due to the promotion order of 06.09.1999 that favored Patil instead of Kohok.
       • The Tribunal found merit in recognizing Kohok's seniority date retroactively.

       • References / Prior Orders:

         • Government Circular, General Administration Department, No. SHV-2002/Proc.2/2002/12, dated 06.06.2002
         • Government Resolution, Home Department, No. EST-2007/Proc.22/ESC-4, dated 24.07.2007
         • Government Resolution, General Administration Department, No. SRV-2015/VIC-210/Proc.412/CA-12, dated 21.08.2015

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         Distribution (Pratipatrak):

         This GR is being circulated to:

         1. Commissioner, State Excise, Maharashtra State, Mumbai
         2. Shri P. V. Kohok (retired), Deputy Commissioner, State Excise (now Joint Commissioner, State Excise — facsimile/honorific)
         3. Deputy Secretary, General Administration Department (Service-12/16-B), Mantralaya, Mumbai
         4. Deputy Secretary (Service-3), Finance Department, Mantralaya, Mumbai
         5. Accountant General-1/2 (Audit/Accounts & Entitlements), Maharashtra State, Mumbai/Nagpur
         6. Chief Accounts Officer, Mumbai
         7. Resident Accounts Officer, Mumbai
         8. Selection Committee (RAOUSH-1)

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         Significant Legal/Procedural Notes:

         • Tribunal Intervention: This GR is issued in compliance with a binding Tribunal order, indicating that administrative action was challenged and justified by court review.
         • Retrospective Seniority: The grant of seniority from 06.09.1999 (nearly 19 years retrospectively from GR date) is a remedial measure to correct an administrative wrong, as validated by the Tribunal.
         • No Financial Outflow for Arrears: The restriction on arrear salary payment minimizes fiscal impact while preserving retirement benefit calculations.
         • MPSC Condition: Indicates the Government's deference to civil service commission authority, preserving constitutional processes.

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         Note: This document does not pertain to liquor licensing, excise tax, or prohibition-related matters under BPA 1949 or related rules. It is purely an administrative/personnel resolution regarding promotion seniority and retirement benefits of an excise officer. It has been analyzed as requested per Maharashtra Excise Department archival purposes.