MAHARASHTRA EXCISE DEPARTMENT — GOVERNMENT RESOLUTION ANALYSIS

Document Type: Government Resolution (शासन निर्णय) — Capital Works / Budget Allocation

Reference Number: MIS-2018/PR.CR.14/RAUSHU-1, Dated 15 January 2019

Issued By: Government of Maharashtra, Home Department (गृह विभाग), Ministry, Madan Mahal (Mahatma) Chowk, Mumbai-400 032

Effective Date: 15 January 2019 (Date of Government Resolution)

Portal ID: 1452

Digital Portal Reference Code: 201901171625328429

SUMMARY

This Government Resolution grants financial sanction for the procurement and installation of furniture in the newly constructed office building of the State Excise Department (Nagpur Division), covering both the office of the Divisional Deputy Commissioner, State Excise, Nagpur and the office of the Superintendent, State Excise, Nagpur. The total estimated cost is ₹1,63,91,853/- (Rupees One Crore Sixty-Three Lakhs Ninety-One Thousand Eight Hundred and Fifty-Three only), inclusive of service tax. This is a capital expenditure GR granting administrative and financial approval for office infrastructure development.

KEY PROVISIONS

Administrative Sanction & Financial Approval:

• Financial sanction granted for furniture procurement for two State Excise offices in Nagpur Division
• Amount: ₹1,63,91,853/- (including service tax provision)
• Referenced prior administrative sanction from Government Resolution dated 16 March 2018 (Same reference: MIS-2018/PR.CR.14/RAUSHU-1)
• Current GR provides financial approval, superseding and executing the administrative decision

Beneficiary Offices:

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

Budget Head & Fund Source:

• Expenditure shall be charged to Budget Head: B-2 (Demand for Grants)
• Main Accounts Code: 2039 — State Excise
  • Sub-Head (02): Establishment Inspection and Prevention (आस्थापना निरीक्षण व प्रतिबंध)
    • Sub-Sub-Head (02)(01): Establishment Inspection and Prevention Contingency (आस्थापना-निरीक्षण व प्रतिबंधक दत्तमत) — Code 2039-0032
    • Classification: Office Expenses (कार्यालयीन खर्च)
• Funds to be provided from sanctioned grants/allocations under this head

Financial Regulatory Framework:

• Authorization issued under Financial Authorities Handbook, 1978 (वित्तीय अधिकार निर्यमपुस्तिका, 1978) — Part I, Sub-Section Five, Rule No. 1
• Further regulated by: Finance Department GR No. VIPR-2013/PR.CR.30/2013/Regulations, Part-2, Dated 17 April 2015

Digital Publication:

• Government Resolution published on Maharashtra Government Official Portal: www.maharashtra.gov.in
• Digitally signed order (Digital signatures authenticated)
• Order date: 15 January 2019

Authenticated By:

• Shivaji Bhalchandra Chavan, Executive Officer (कार्यकारी अधिकारी), Government of Maharashtra
• Issued under orders and on behalf of the Governor of Maharashtra (महाराष्ट्राचे राज्यपाल)

DISTRIBUTION & COMPLIANCE

Copies Distributed to (10 Stakeholders):

1. Private Secretary to the Minister, State Excise Department, Ministry, Mumbai
2. Accountant General — Maharashtra 1 (Audit/Accounts and Admissibility), Mumbai/Nagpur
3. Commissioner, State Excise, Maharashtra State, Mumbai
4. Public Works Department (PWD), Building-2/Economy-2, Ministry, Mumbai
5. Finance Department, Expenditure-8/Economy-11, Ministry, Mumbai
6. Additional Secretary, Home Department/Economy-2, Ministry, Mumbai
7. Divisional Deputy Commissioner, State Excise (RAUSHU), Nagpur Division, Nagpur
8. Superintendent, State Excise (RAUSHU), Nagpur
9. Executive Engineer, Public Works Department, Nagpur
10. Records — State Excise Department Record Room

IMPORTANT NOTES / ADMINISTRATIVE CONTEXT

Background & Cross-References:

• Administrative sanction previously accorded vide Home Department GR No. MIS-2018/PR.CR.14/RAUSHU-1, Dated 16 March 2018
• Present GR dated 15 January 2019 provides financial/budgetary approval to implement that decision
• This represents a gap of approximately 10 months between administrative approval and financial authorization — typical in government capital projects

Applicability to Excise Law:

• This GR does NOT amend or modify any substantive provisions of:

  • Bombay Prohibition Act, 1949 (BPA)
  • Bombay Foreign Liquor Rules, 1953 (BFLR)
  • Maharashtra Country Liquor Rules, 1973 (MCLR)
  • Any subordinate excise licensing or fee regulations

• Scope: Infrastructure/Capital works authorization only — affects internal administration of State Excise Department

• Impact on Licensees: No direct impact on FL-I, FL-II, FL-III, FL-IV, CL-I, CL-II, CL-III, Toddy, Neera, or other license categories

• Indirect Impact: Improved office infrastructure may indirectly enhance processing efficiency for excise license applications and compliance monitoring

Regulatory Compliance:

• GR authorized under delegated financial powers per Financial Authorities Handbook 1978
• Follows due procedural authorization chains (Home Department → Finance Department oversight)
• Digitally authenticated for legal validity

CONCLUSION

This is a non-substantive, administrative GR granting capital expenditure approval for State Excise Department office furniture procurement in Nagpur. It carries no direct regulatory impact on excise licensing, fee structures, or licensee obligations. The GR is purely an internal government resource allocation document.