having gone through the materials on record, it appears that the respondent no.4 District Supply Officer, Banaskantha has passed the impugned order dated 13th March 2015 after taking into consideration the statements of the ration card holders stating that the petitioner was not distributing or giving the goods as per the coupon issued by the Gram Panchayat. The petitioner has also committed various irregularities as stated in the show-cause notice including that no records were maintained by the petitioner with regard to the distribution of the goods, no bill-book or coupons were produced, kerosene barrels were without any description. The petitioner has also not kept the rate board in the fair price shop. The explanation tendered by the petitioner is also considered and thereafter the concurrent findings are arrived at on the basis of documents available on record after giving an opportunity of hearing to the petitioner. It was found by the respondent no.4 District Supply Officer that the petitioner was transferring kerosene without any authority and during such transportation, the kerosene was seized by the Mamlatdar, Deesa on 26th October 2014 and thereafter, during the course of inspection and 27th October 2014, the excess stock of rice and wheat was also found. The petitioner also did not produce the accounts of mid day meal scheme. The explanations given by the petitioner were absolutely vague and without any support of any documents produced before the authority. The panchnama drawn on 27th October 2014 also clearly states that there was excess stock found during the course of inspection.