1. - Three petitions involving common question were heard together at joint request, and are being disposed of by present order.

2. Instant petitions have been filed assailing orders passed by Assessing Authority (Commercial Taxes Officer (Anti-Evasion) Circle-III, Jaipur) under Rajasthan Value Added Tax Act, 2003 ("the VAT Act"). It is not being controverted that assessments made by Assessing Authority for the years 2007-08, 2008-09 & April 2009 to December, 2009 vide orders impugned herein are appealable Under section 82 to the appellate authority and against an order of appellate authority, further appeal lies to the Tax Board Under section 83 of VAT Act.

3. Counsel for petitioners submits that against order of assessment for the year 2006-07, appeal was preferred before the appellate authority Under section 82 which was rejected - against which further appeal as provided Under section 83 of VAT Act has not been filed; but petitioners approached by way of CWP-3002/2010 wherein while issuing notices, order of appellate authority (Deputy Commissioner (Appeals) has been stayed by the Court vide ad interim order dated 26/02/2010.

4. Taking note whereof, counsel for petitioners