Stock Register, as demanded in course of inspection was produced in Form-B and Form-E which was prepared under the provisions of the Bihar Shaw Mill (Regulation) Rules, 1993. The details of timber stocked in the said Shaw Mill was also disclosed. He further submits that monthly return for the month of August as required under Rule 7 of the said Rules, 1993 which were obtained by temporary permit dated 12.09.2022 was submitted. He submits that seizure of stock register, monthly return for September, 2022 could not be submitted and the petitioner denied the violation of the said Act. He further submits that in view of sub-section 5 of Section 7 of the said Act, 1990 after providing the licencee an opportunity to show cause action can be taken either to suspend the licence or forfeit the same in the light of sub-section (c) of sub-section 5 of Section 7. He further submits that on the show cause if the noticee has not satisfied then only revocation of section 13 is there with regard to confiscation of the Shaw Mill. He submits that in the light of Section 19 of the Act the offence is compoundable and if the offence is for the first time that can be considered by the competent authority. He further submits that moreover show cause was with regard to suspension of licence only however, the licence has been cancelled and in the light of that proper opportunity was not provided to the petitioner. He further submits that entire purport of show cause was frustrated. He relied in the case of “Gorkha Security Services Vs.