Section 18 in Telangana Pulses, Edible Oil Edible Oil Seeds (Licensing, Storage and Regulation) Order, 2015
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 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 against 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 along with 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 in food grains, other than rice millers, shall be 4lowed a variation in stocks upto 5 (five) quintals or upto, 100% (ten percent) of the ground stocks, whichever is less, at the time of inspection.(d)Wholesaler 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 50/0 (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 food grains, edible oil-seeds and edible oils shall be allowed a variation upto 2% (two percent) of the stocks at the time of inspection without any ceiling.(3)In respect of Pulses Dealers/Dall Mill/Godown premises:-(a)Keeping in view the different stages in manufacturing of dalls, the dall millers (Producers) should be allowed a variation of 2% between the ground balance and book balance at the time of inspection by the enforcement officials. The wholesalers shall continue to have the existing variation limit of 10% or 5 quintals whichever is less between book balance and ground balance at the time of inspection. However, the marginal variation of 2% has to be reckoned between ground balance and book balance In respect of each variety of pulses/dais and not on all pulses/dais put together.(b)In respect of the following types of mistakes/lapses/ omissions/irregularities by dealers and millers in pulses (which are only illustrative and not exhaustive in nature), it shall not be necessary to launch prosecution. However, administrative action under the Essential Commodities Act can be initiated. In case the omissions are found to be repetitive and there are reasons to believe that they are deliberate, appropriate action including launching of prosecution, may also be considered at the discretion of the competent authority by recording the reasons in writing:-(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 insignificant;(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;(c)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.
