From a perusal of the said report, it is clear that inspection of the vehicle in question was made by the Vigilance and Enforcement Officers along with the Civil Supplies Officers, on the instructions of the Regional Vigilance and Enforcement Officer, Eluru, on 29.11.2012 and they noticed certain variations in the stocks of dals between the bills and the stocks in vehicle. Primarily, it is to be noticed that the stocks were being carried under way bills, as such, if there are any variations, it is for the dealer to explain for such variations. The petitioner is merely the owner of the vehicle in question transporting the stocks belonging to one M/s Pattabhi Rama Parcel Services, Vijayawada. In any event, it is stated that the vehicle in question is kept idle from the date of its seizure on 29.11.2012. Having regard to the allegations made against the petitioner, I deem it appropriate to dispose of the Writ Petition directing the respondents to release the lorry bearing registration No.AP-05-W-2849 to the petitioner, on condition of the petitioner furnishing a bank guarantee for Rs.2 lakhs (Rupees two lakhs only) in favour of the officer concerned. The petitioner shall also