JUDGMENT 1. - The writ petition was admitted and notices were issued to the respondents on 7.6.2002 and this Court pleased to stay the operation of order dated 22.4.2002 (Annex. 1). 2. Learned counsel for the petitioner placed reliance on the judgment rendered in S.B. Civil Writ Petition No. 1236/2002 in the case of M/s. Bharat Aluminium Company v. The Deputy Commissioner (Appeals) (II) & Anr. dated. 18.2.2002 , whereby this Court has directed the Deputy Commissioner (Appeals) (II). Sales Tax Department, Jaipur to disclose the appeal of the petitioner within the period of 15 days from the date of receipt of the copy of this order after giving opportunity of being heard to the petitioner and then the status quo be maintained. 3. Learned counsel for the petitioner further submits that the similar order has been passed by this Court in the case of Dharm Chand Yadav v. State of Rajasthan & Ann in S.B. Civil Writ Petition No. 3231/2002 dated 22.5.2002 , wherein this Court has directed to release the vehicle along with the goods after taking adequate security of the amount equal to the estimated value as assessed by the respondent authorities. 4. Learned counsel for the respondents Mr. G.S. Bapna submits that since most of the transporters are residents of outside of the State and therefore it is necessary that security so submitted by the petitioner should be registered dealer of the Rajasthan which pay Income Tax. 5. Heard rival submissions of the parties, perused the judgments referred before me and also perused the interim order dated 07.06.2002 passed by this Court. In view of the judgments referred before me I am of the view to direct the Deputy Commissioner (Appeals) I Sales Tax Department Jaipur to decide the appeal of the petitioner within the period of 15 days in accordance with the provisions of law. The period will start from the date of the receipt of the copy of this judgment. Till then the operation of the order dated 22.4.2002 (Annex. 1) shall remain stayed. 6. I further deem it proper to direct the respondents that vehicle with goods which were seized by the respondents be released after taking adequate security of amount equal to the estimated value as assessed by the respondent authorities. Till then the operation of the order dated 22.4.2002 (Annex. 1) shall remain stayed. 6. I further deem it proper to direct the respondents that vehicle with goods which were seized by the respondents be released after taking adequate security of amount equal to the estimated value as assessed by the respondent authorities. It is further made clear that such security be furnished by the registered dealer of the State of Rajasthan who is paying the income tax.With these observations the writ petition stands disposed of.Writ Petition Disposed of as above. *******