ORDER : ARUN BHANSALI, J. 1. Heard learned counsel for the parties. 2. Learned counsel for the respondent-Department submits that the issue raised in the present revision petitions, is squarely covered by judgment of this Court in CTO (A-E), Sriganganagar v. Durgeshwari Food Ltd., Sriganganagar, 2012 (32) Tax Up-Date, 11, which view on attempt being made for reconsideration has been followed in Saravgi Roller Floor Mills Pvt. Ltd. v. CTO, Anti-Evasion, Sriganganagar: S.B Civil Writ Petition No. 224/2012, decided on 3.11.2017 by a Co-ordinate Bench of this Court and the view in the case of Saravgi Roller Floor Mills Pvt. Ltd. (supra) has been followed in Prakash Gwar Gum Udyog v. Commercial Taxes Officer, Barmer: S.B Civil Revision No. 54/2016, decided on 1.12.2017, and, therefore, the present revision petitions be decided in light of the said judgments in the case of Durgeshwari Food Ltd. (supra), Saravgi Roller Floor Mills Pvt. Ltd. (supra), Prakash Gwar Gum Udyog (supra). 3. Learned counsel for the petitioners again made attempts to distinguish the said judgments and/or persuade this Court to take a different view. 4. In view of the judgment of this Court in the case of Durgeshwari Food Ltd. (supra) and Saravgi Roller Floor Mills Pvt. Ltd. (supra), this Court is not persuaded to take any different view to what has been taken in the said cases. The revision petitions filed by the petitioners are, therefore, dismissed. 5. It is submitted that the petitioners may be given breathing time to make payment of the amount of demand as well as interest, which is quite substantial. 6. In view of the prayer made and the fact that the matter has remained pending before this Court for quite some time, the petitioners are granted four weeks’ time for making payment of demand as well as interest. Till the period of four weeks only, the respondent-Department would not take any coercive measures against the petitioners.