Section 18(2) in Andhra Pradesh Scheduled Commodities Dealers (Licensing, Storage and Regulation) Order, 2016
(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.
