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9. Hence, the sample was stated to be found deficient, once again, in the nutrient content of Sulphur against the package declaration made.

10. An appeal under Clause 32 (A) of the Fertilizer Control Order, 1985 was thus submitted by the petitioner for a third sample analysis, however, the said application was rejected by the respondents vide order dated Nil (Annexure P-6) and conveyed vide letter dated 10.01.2020. The operative part of the said order read thus:-

"According to the notification SO No.3265(E) dated 05.07.2018, and the instructions issued under the Fertilizer Control Order, the samples can be retested third time only in the case where there is a wide variation in the first and reanalysis report. The arguments of the appellant and the respondent were heard. The first test report of the Zink Suphur 90% fertilizer kept for sale by the appellant got analyzed from fertilizer laboratory Ludhiana and the second test report got conducted from fertilizer testing laboratory Bangalore has been perused and is found that there is no much difference in both these reports, therefore, the applicant is not entitled to get the third sample tested."