2.The brief facts of the case are that the Regional Vigilance and Enforcement Department and the Mandal Agricultural Officer, Anaparthi in the course of inspection on 03.06.2015 at 10.00 A.M., of the premises of the petitioner firm ‘M/ s.Vivekananda Seeds’ a paddy seed processing Marketing and Distribution unit, located at R.S. No. 176, Duppalapudi village, Aaparthi Mandal, found that there is variation between physical balance at Godown and the stock book balance which is the total wroth of the ‘A’ and ‘B’ variety of seed is Rs.72,97,025/ -of 2812.80 Qtls(9376 bags) against the provisions of Seed Act, and seized the varying quantities of seed and filed report before the District Collector, who in this regard issued a show cause notice to the revision petitioner seeking explanation as to why not confiscate the seized stock to the government. The explanation of the revision petitioner is that he is the Managing Partner of above unit with licenses valid upto 05.05.2017 and maintaining records as per the provisions of Seeds Control Order 1983 and sending intimation to the agricultural authorities every month regarding stock position. On the date of inspection the variation of stock found by the authorities is for the simple reason of incompletion of accounts. In fact, the unprocessed seed brought by the farmers and
