The second petitioner is the proprietor of wholesale dealer under Food Grain Licence bearing FGL No.1/PKL/2000. Her nephew is the first petitioner in charge of the shop. On 22.01.2001 at 3.50 p.m., third respondent surprised the shop. Under a Panchanama he seized 392 bags (50 kg each) of raw rice and nine bags (50 kg each) of boiled rice. Based on his report, first respondent framed the following four charges: (1) Petitioners were not in practice of issuing bills to the customers and thereby contravened condition 10 of the Licence issued under APSCD (L&D) Order, 1982 and clause 7(1) of the AP Exhibition of Price Lists of Goods Order, 1966; (2) Petitioners have not submitted Form "C" returns to the Licensing Authority and thereby contravened condition 4 of the licence issued under APSCD (L&D) Order, 1982; (3) Petitioners have not exhibited price lists board and thereby contravened condition 8 of the licence and clause 3 of the AP Exhibition of Price Lists of Goods Order, 1966; and (4) There was a huge variation i.e. 11 bags (51/2 Qtls) of rice, when compared the ground balance with book balance. The respondents did not maintain the accounts properly and thereby contravened con