MAHARASHTRA EXCISE OFFICIAL DOCUMENT ANALYSIS

Document Type: Government Resolution (शासन निर्णय / Administrative Order) — Personnel/Service Matter

Reference Number: GR No. न्यायाप्र-4017/प्र.क्र.6/राउशु-1

Issued By: Maharashtra Government, Home Department (गृह विभाग), Mantralaya, Mumbai-400032

Effective Date: 19 July 2018 (Dated: 19 जुलै, 2018)

Summary: This Government Resolution implements a High Court order (Writ Petition No. 1657/1998, decided 25 July 2017, High Court of Bombay, Nagpur Bench) directing the State to grant retrospective promotion of Shri. P.D. Golekar (Retired), Deputy Commissioner, Maharashtra State Excise Department (MSED), to the position of Deputy Commissioner, State Excise (MSED) with effect from 01 February 1991. The order also mandates payment of salary differential and other financial benefits for the period 08 February 1991 to 31 January 2007. The HR/Admin impact is confined to this individual; this document does NOT affect liquor license categories, fee structures, or excise rules.

KEY PROVISIONS:

Personnel Action

• Position Granted: Deputy Commissioner (गट-अ / Group-A), Maharashtra State Excise Department
• Appointee: Shri. P.D. Golekar (Retired)
• Backdated Effective Date: 01 February 1991 (नदिांक 01.02.1991)
• Original Promotion Order to be Cancelled: Government order dated 08 February 1991 is rescinded/cancelled (रद्दबातल करून) and replaced with corrected backdated appointment order dated 01 February 1991
• Promotion Basis: Quality/Merit basis only (गुणवत्तेच्या आधारे); Confidential Report of Golekar was higher graded than senior officers

Financial Obligations

The State is directed to pay to Shri. P.D. Golekar:

1. Salary Differential (Arrears): Difference in salary and allowances between the two positions for the period 08 February 1991 to 31 January 2007
2. Retirement Gratuity Recalculation: Fictitious pay fixation (काल्पनिक वेतन निनितता) as if he held the Deputy Commissioner position throughout his service, in respect of:
   • Retirement pension amount (म.ना.से. निवृत्ती वेतन नियम 1982 के तर्फ)
   • Retirement gratuity
   • Leave encashment (रजा रोखीकरण)
   • With interest on retirement benefits (व्याजासह)
3. Fictitious Pay Benefit Application: Fictitious salary fixation shall be applicable for calculating:
   • Retirement pension (निवृत्ती वेतन)
   • Gratuity (उपदान)
   • Provident Fund contributions (अंशराशीकरण)
   • Leave encashment (रजा रोखीकरण)

Implementation Timeline

• Action to be Completed: Within three months from date of this GR (तीन महिन्याच्या आत पूर्ण करण्याबाबत)
• Retirement Date Applied: 31 January 2007 (as per age limit retirement norms)

Conditions & Caveats

1. MSPS Approval Dependent: The appointment order for the Deputy Commissioner position is subject to approval by Maharashtra Public Service Commission (MPSC) (महाराष्ट्र लोकसेवा आयोगाच्या मान्यतेच्या अधीि राहून)
2. High Court Review Petition Pending: All benefits are conditional upon the outcome of Review Petition(s) filed in the High Court of Bombay, Nagpur Bench (मा.उच्च न्यायालय, मुंबई खंडपीठ नागपूर येथे दाखल केलेल्या रिव्ह्यू पिटीशनच्या न्यायनिर्णयाच्या अधीन राहून)
3. Court Compliance: High Court's order dated 25 July 2017 (WP No. 1657/1998) remains the controlling authority; subsequent enforcement orders by High Court dated 15 June 2018 and 05 July 2018 direct immediate implementation of the 25 July 2017 judgment

Compliance Requirements

The following officials/entities must comply and process:

• Commissioner, State Excise Department (आयुक्त, राउशु) — Primary executing authority
• Maintain fictitious pay records
• Calculate and disburse salary arrears and recalculated retirement benefits
• File financial claims through proper budget channels
• Deputy Secretary, General Administration Department (कार्य-12/16-ब) — HR/Service matter coordination
• Deputy Secretary (Finance-3), Finance Department — Budget clearance and fund allocation
• Accountant General-1/2 (Audit/Accounts & Entitlements), Maharashtra State — Accounting audit
• Grant and Account Officer, Mumbai — Fund disbursement
• Resident Accountant Officer, Mumbai — Local accounting records

DOCUMENTS/ENCLOSURES REQUIRED:

No specific forms or enclosures are mentioned in this GR as it is a personnel-based administrative order, not an application-based document. However, the following supporting documents would have been filed with the High Court and are referenced:

• Confidential Report of Shri. P.D. Golekar
• Service records (1991–2007)
• Pay scale records for both positions
• Retirement benefit calculation statements

WHO IS AFFECTED:

Exclusively: Shri. P.D. Golekar (Retired), Deputy Commissioner, Maharashtra State Excise Department

NOT affected:

• Any liquor license holders (FL-I, FL-II, FL-III, FL-IV, CL-I, CL-II, CL-III, Toddy, Neera, etc.)
• Any excise fees or license procedures
• Any Bombay Prohibition Act 1949 rules
• Any foreign liquor or country liquor rules
• No excise policy changes

IMPORTANT NOTES / CONDITIONS / PENALTIES:

Judicial Precedent

• Writ Petition No. 1657/1998 was decided on 25 July 2017 by High Court of Bombay, Nagpur Bench
• The Court found:
  1. Promotions at each stage of first promotion in the same cadre must be merit-based only
  2. Shri. Golekar's confidential report was higher graded than senior officers in the service
  3. Original promotion order dated 08 February 1991 was legally flawed
  4. Retrospective correction to 01 February 1991 was mandated
• Civil Application and Review Petition(s) are pending in the same High Court bench; all benefits remain conditional on final High Court disposal

Implementation Challenges

1. MPSC Consent Still Required: Although High Court mandated the appointment, MPSC formal approval is still a condition (this may delay final payment)
2. Pending Litigation: Review Petition(s) could result in further orders modifying or suspending implementation
3. Retroactive Salary Calculations: Complex accounting required due to 16-year arrear period (08.02.1991 to 31.01.2007) involving:
   • Multiple pay commission revisions
   • Inflation adjustments
   • Interest calculations on retirement benefits
   • Leave balances accrued

Financial Authority

• This GR is issued under the delegated authority granted to the administrative department via Government Resolution dated 21 August 2015 (SRV-2015/VIP210/Pr.Cr.412/Ka-12) by the General Administration Department
• Finance Department Informal Approval obtained vide Reference No. विवि/शिकांता/374 dated 19 July 2018

Publication & Digital Authentication

• GR published on official Maharashtra Government portal: www.maharashtra.gov.in
• Portal Reference Code: 201807191707589029
• Authentication: Digitally signed (डिजिटल स्वाक्षरीने साक्षांकित)
• Signed by: Pu. Hi. Vagde, Deputy Secretary (सह सचिव), Maharashtra Government

Distribution (Prati)

This GR was transmitted to:

1. Commissioner, State Excise, Maharashtra State, Mumbai
2. Deputy Secretary, General Administration Dept (Office-12/16-B), Mantralaya, Mumbai
3. Deputy Secretary (Service-3), Finance Dept, Mantralaya, Mumbai
4. Accountant General-1/2 (Audit/Accounts & Entitlements), Maharashtra State, Mumbai/Nagpur
5. Grant and Account Officer, Mumbai
6. Resident Accountant Officer, Mumbai
7. Shri. P.D. Golekar (Retired), Deputy Commissioner, State Excise (via Commissioner, State Excise)
8. Record file (State Excise-1)

LEGAL & PROCEDURAL NOTES:

This GR is NOT an Excise Regulation

This is purely a personnel/service matter resolution addressing the promotion and retirement benefits of a State Excise Department officer. It does NOT modify, amend, or create any provision under:

• Bombay Prohibition Act 1949
• Bombay Foreign Liquor Rules 1953
• Maharashtra Country Liquor Rules 1973
• Any subordinate excise rules

Relevance to Excise Operations

The only connection to the Excise Department is that the beneficiary officer (Shri. Golekar) held a position within it. The GR has zero operational impact on:

• License issuance
• Fee collection
• Inspection procedures
• License categories or fees
• Compliance requirements for licensees

Fiscal Impact (State Budget)

Estimated financial outgo to State budget: Salary arrears (16 years × salary differential) + recalculated retirement benefits with interest. Exact amount not disclosed in this GR but referenced to Finance Department approval dated 19 July 2018.

CONCLUSION:

This is a court-directed corrective personnel order with no excise law or licensing impact. It addresses an individual officer's promotion, salary arrears, and retirement benefits following a High Court judgment. All liquor licensees and excise operations remain unaffected.