MAHARASHTRA EXCISE DEPARTMENT — OFFICIAL DOCUMENT ANALYSIS

Document Type: Government Resolution (GR) / Policy Decision

Reference Number: GR No. TOD-0920/Pr.Cr.114/ROUSU-3

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

Effective Date: 24 September 2020 (वदनांक: 24 डिसेंबर, 2020) — Note: Document states December 24, 2020 in header but is labeled September 24, 2020 in reference. Relief measures effective from 01.09.2020.

Portal ID: 1475 | Website Reference Code: 202012241438411029

SUMMARY

This Government Resolution provides COVID-19 relief to Toddy License (TD-1) holders in Maharashtra whose businesses were forcibly closed during the nationwide lockdown declared on 25 March 2020. The resolution withdraws a 6% license fee increase imposed for FY 2020-2021 and mandates reduced fee collection for the period 01 September 2020 to 31 March 2021. TD-1 licensees will pay only 3 months' worth of license fees (at the FY 2019-2020 rate) for the 9-month relief period, effectively providing financial relief during the business closure period.

KEY PROVISIONS

Relief Measure 1: Reversal of 6% Fee Increase

• Effective for: FY 2020-21 (Toddy Year 2020-2021)
• License Type Affected: TD-1 (Toddy License - All Types)
• Action: The 6% license fee increase imposed in GR dated 31.08.2020 for FY 2020-21 is hereby completely withdrawn and reversed.
• Basis: Government Resolution dated 31.08.2020 (Reference No. TOD-0818/Pr.Cr.182/ROUSU-3) which had imposed the 6% increase is now superseded.

Relief Measure 2: Reduced License Fee Collection (01 September 2020 – 31 March 2021)

• Period Covered: 01.09.2020 to 31.03.2021 (9 months of FY 2020-21)
• Fee Rate Applied: License fee shall be charged at the rate of 3 months' license fee calculated proportionately from FY 2019-20 license fee.
• Calculation Method:
  • Base: FY 2019-20 TD-1 license fee (without the 6% increase)
  • Amount to be paid: (FY 2019-20 license fee ÷ 12) × 3 = Fee for 01.09.2020 to 31.03.2021
• License Categories Affected: All TD-1 licensees irrespective of location (Municipal Corporation, Municipal Council, Village areas)

Rationale for Relief

• All Toddy shops were mandatorily closed from 25 March 2020 onwards.
• TD-1 licensees had paid final installment for FY 2019-20 in February 2020, before lockdown began.
• Renewed licenses for FY 2020-21 were issued but could not be operated due to lockdown.
• Despite 6% fee increase, no income was generated during closure.
• Relief granted under Bombay Prohibition Act, 1949, Section 139, Sub-section (घ-1) [Subsection IV].

AFFECTED LICENSE CATEGORY

TD-1 (Toddy License) — All holders of valid Toddy shop licenses operating under the Maharashtra Toddy Shops (Distribution through Tender/Auction System) Order, 2001.

This includes:

• All TD-1 licensees active in FY 2019-20 who renewed for FY 2020-21
• All locations: Municipal Corporation areas, Municipal Council areas, and Village/Rural areas

REFERENCED GOVERNMENT ORDERS & CIRCULARS

The following prior GRs are cited and partially superseded:

IMPORTANT CONDITIONS & NOTES

Who Must Comply:

• All TD-1 licensees holding valid licenses for FY 2020-21
• All Excise Officers, Superintendents, and Deputy Commissioners (State Excise Department)
• All Collectors (District Administrators)
• All Divisional Commissioners
• Commissioner of State Excise, Maharashtra

Implementation Authority:

• Commissioner of State Excise, Maharashtra
• All Divisional Commissioners, Maharashtra
• All District Collectors
• All Divisional and District Excise Officers

Penalties/Consequences of Non-Compliance:

• Not explicitly stated in this document.
• However, any Excise Officer failing to implement this relief would be in violation of a State Government Order and subject to departmental action.

Appeal/Grievance Redressal:

• Not specified in this document.
• Disputes regarding calculation of reduced fees should be raised with the respective Divisional Commissioner or Commissioner of State Excise.

Special Provisions:

1. No refund of FY 2019-20 payments: This GR applies only to FY 2020-21 forward. No retroactive refund is mentioned.
2. Digital Signature: This GR is issued with digital signature authentication (Reference Code: 202012241438411029).
3. Publication: Published on www.maharashtra.gov.in
4. Issued Under: Authority of Governor of Maharashtra and signed by सु.श.यादव (Executive Officer, Government of Maharashtra).

DISTRIBUTION/CIRCULATION

This GR is circulated to:

1. Chief Secretary to Chief Minister, Ministry, Mumbai
2. Secretary to Deputy Chief Minister, Ministry, Mumbai
3. Private Secretary to Minister (Excise), Ministry, Mumbai
4. Private Secretary to State Minister (Excise), Ministry, Mumbai
5. Personal Assistant to Principal Secretary (Excise), Ministry, Mumbai
6. Private Secretary to Leader of Opposition, Maharashtra Legislative Assembly/Council
7. All Members of Legislative Assembly and Legislative Council
8. Commissioner of State Excise, Maharashtra State, Mumbai
9. All Divisional Commissioners
10. All District Collectors
11. All Divisional Deputy Commissioners, State Excise Department
12. All Superintendents, State Excise Department
13. NIVID (National Information Vigilance Information Database) — notification node

FEE CALCULATION EXAMPLE

Illustrative Example (Actual fees not specified in this document):

Assume FY 2019-20 TD-1 license fee was ₹12,000 per annum.

• FY 2020-21 Original Fee (with 6% increase): ₹12,000 + 6% = ₹12,720 × (9 months) = Would have been ₹9,540
• After this GR (Reduced collection): ₹12,000 ÷ 12 × 3 = ₹3,000 only for the period 01.09.2020 to 31.03.2021

(Actual fees depend on individual license capacity and location; specific fee schedules are not provided in this GR.)

LEGAL BASIS

Statutory Authority: Bombay Prohibition Act, 1949

• Specific Provision: Section 139, Sub-section (घ-1) [Section 139(IV)]
• Scope: Grants Government of Maharashtra discretion to remit, reduce, or waive license fees in exceptional circumstances.

CHANGES MADE (Amendment Summary)

DOCUMENT AUTHENTICITY & PUBLICATION

• Digital Signature Reference: 202012241438411029
• Official Government Website: www.maharashtra.gov.in
• Signed By: सु.श.यादव, Executive Officer, Government of Maharashtra
• Authority: On behalf of and under orders of the Governor of Maharashtra
• Status: Original digitally signed; no paper counter-signature required under e-governance rules.

NOTES FOR EXCISE OFFICERS & LICENSEES

1. Effective Implementation Date: 01 September 2020 (for the relief period calculation)
2. Publication Date: 24 December 2020 (slight delay in formal notification, but relief is deemed effective from 01.09.2020)
3. Fee Payment Deadline: Not specified in this GR; refer to individual license renewal orders for payment dates
4. Calculation Help: District Excise Offices must provide TD-1 licensees with written calculation sheets showing reduced fees
5. No Further Extension: This GR covers only 01.09.2020 to 31.03.2021; any further relief requires a new GR

END OF ANALYSIS