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State of Andhra Pradesh - Section

Section 18 in Andhra Pradesh Scheduled Commodities Dealers (Licensing, Storage and Regulation) Order, 2008

18. Marginal variations in the Stocks at the time of inspection of business premises.

(1)
(i)Mistakes in mathematical totalling; (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 up to 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 marginal variations, rectifications of records shall be allowed at the time of inspection.