JUDGMENT 1. These writ petitions have been filed by the petitioners essentially challenging the validity of Section 9-A of the Rajasthan Excise Act 1950 ('for short the Act of 1950')- The petitioners are aggrieved with the provision of payment of 75% of the amount of demand created by the order appeal against. 2. During the pendency of the writ petitions, Section 9-A of the Act of 1950 is amended and the requirement of payment of 75% of the amount of the demand created by the order appeal against is reduced to 25%. 3. After attempting to argue the matter on merits for quite some time, learned counsel appearing for Rajasthan Tax Board, Ajmer has submitted that on instructions, he does not want to press these writ petitions, however, seeks liberty for the petitioners to file fresh appeals against the impugned order dated 31.08.2016 passed by the Excise Commissioner, Udaipur before the Rajasthan Tax Board, Ajmer. It is also prayed that directions may be issued to the Rajasthan Tax Board, Ajmer to consider and decide the appeals on merits within fixed time. 4. It is noticed that the earlier appeals preferred by the petitioners against the order dated 31.08.2016 have been dismissed due to non payment of 75% of the penalty amount. 5. Mr. M.S. Singhvi, learned AG has no objection if the Rajasthan Tax Board, Ajmer is directed to consider and decide the fresh appeals preferred on behalf of the petitioners against the order dated 31.08.2016 on merits within fixed time. 6. In view of the above, these writ petitions are dismissed as not pressed, however, the petitioners are at liberty to file fresh appeals against the order dated 31.08.2016 before the Rajasthan Tax Board, Ajmer after payment of 25% of the amount of demand created by the order dated 31.08.2016 as per the amended provision of Section 9-A of the Act of 1950. 7. In the event of filing appeals within a period of one month from today, the Rajasthan Tax Board, Ajmer shall consider and decide the same, preferably within a period of four months thereafter.