Section 18 in Andhra Pradesh Scheduled Commodities Dealers (Licensing, Storage and Regulation) Order, 2016
18. Marginal variations in the Stocks at the time of inspection of business premises.
(1)(i)Mistakes in mathematical totaling;(ii)If the stock register does not show the place from which the stock was brought or sent but the information is available from any other register or document;(iii)If the stock register could not be maintained for any particular day due to sickness, pressure of work or unavoidable circumstances;(iv)When the variation between the book and the ground stock is upto 0.5% on the stock available at the time of inspection.(v)In the course of the normal transaction, if the licensee forgets to mention either the licence number or date on the bill or memo.In above cases of marginal variations, rectifications of records shall be allowed at the time of inspection.(2)Retailers and Wholesalers(a)Retail shops with an annual turnover of less than Rs.2 lakhs shall not be inspected by the Officers of the Vigilance and Enforcement, Revenue, Civil Supplies and Police Departments. However, for the purpose of source checking in connection with some other crime or in cases of specific complaints against the retailers for hoarding, black marketing, etc., of essential commodities, such retail shops can be inspected and during such inspections variations if any shall be allowed upto half percent (0.5%) on the stock available at the time of inspection. Every retail dealer shall file a declaration to the licensing authority about the annual turnover within one month after every accounting year is over and obtain an acknowledgement from the licensing authority alongwith the official seal on the duplicate copy, and this shall be produced to the officials whenever they inspect his premises.(b)For violation of provisions of this Order such as failure to submit periodical "C" form returns, non-maintenance of stock boards, and non-exhibition of price lists, prosecution need not be launched.However, departmental action may be initiated. The statement indicating the details of stock transacted in every month submitted to the Commercial Taxes Department, a copy of the same should be submitted to Civil Supplies authority at the district level as "C" form return.(c)Producers and wholesale dealers shall be allowed a variation in stocks upto 5 (five) quintals or upto 10% (ten percent) of the ground stocks, whichever is less, at the time of inspection.(d)wholesale dealers in edible oils shall be allowed a variation of 2% (two percent) without any ceiling of the total stocks of edible oils at the time of inspection.(e)Producers in edible oils shall be allowed a variation in edible oils stocks upto 4% of the stocks at the time of inspection.(f)Producers and wholesale dealers in edible oil seeds shall be allowed a variation in stocks up to 5% (five percent) of the stocks, at the time of inspection.(g)Retail shops with an annual turnover of Rs. 2 lakhs and above dealing with pulses, sugar, edible oilseeds and edible oils shall be allowed a variation upto 2.0% (two percent) of the stocks at the time of inspection without any ceiling.
