CW 7621/10 //1// In the High Court of Judicature for Rajasthan Jaipur Bench ** 1-Civil Writ Petition No.7621/2010 M/s PSL Ltd Versus State & Ors 2-Civil Writ Petition No.7622/2010 M/s PSL Ltd Versus State & Ors Date of Order ::: 27/05/2010 Hon'ble Mr. Justice Ajay Rastogi Mr. Sudhir Gupta & Mr. Anil Sharma, for petitioner Since both the petitions involve identical issue, hence at request, are being disposed of by present order. These petitions have been filed assailing interim orders dt.21/04/2010 passed by Dy. Commissioner-II (Appeals) in two separate appeals filed by petitioner. After taking note of material on record, Assessing Authority passed orders of assessment dt.27/05/2008 for Assessment period from 01/07/2007 to 30/09/2007 (CWP-7621/2010) and for assessment year period from 01/10/2007 to 31/12/2007, against which appeals No.203/2009- 10 & 2002/2009-10 were preferred by petitioner -Company. However, as regards interim relief, taking note of material on record, the appellate authority passed interim order dt. 21/04/2010 whereby partial payment pursuant to assessment order dt.27/05/2008 has been stayed with certain conditions referred to therein. Counsel submits that the appellate CW 7621/10 //2// authority while exercising its powers for grant of interim relief has not examined relevant material and the conditions incorporated while passing interim order impugned herein is contrary to law. In the opinion of this Court, the submissions made by Counsel are wholly without substance for the reason that right of appeal has been availed against assessment orders; however, the appellate authority in exercise of its discretionary power available for grant of interim relief, after prima facie examining the record, considered it proper to partially stay the operation of order of assessment impugned and obviously matter on merits was not required to be examined. Having considered contention of Counsel and examined the material on record, this Court does not find any manifest error being committed by the appellate authority, which may call for interference in the interim stay order impugned herein. Consequently, writ petitions fail and are hereby dismissed. (Ajay Rastogi), J. K.Khatri/p2/ 7621CW2010May27Ds(2).doc