Interim order: Interim order of stay – Effect of – Held: Imposition of a stay on the operation of an order means that the order which has been stayed would not be operative from the date of passing of the stay order – However, it does not mean that the stayed order is wiped out from the existence, unless it is quashed – Once the proceedings, wherein a stay was granted, are dismissed, any interim order granted earlier merges with the final order and interim order comes to an end – In such a situation, it is the duty of the Court to put the parties in the same position they would have been but for the interim order of the court, unless the order granting interim stay or final order dis-missing the proceedings specifies otherwise – On the dismissal of the proceedings or vacation of the interim order, the beneficiary of the interim order would have to pay interest on the amount withheld or not paid by virtue of the interim order – On facts, as regards the liability of the respondent to pay interest for the period during which recovery of license fee was stayed by the High Court and eventually the writ petition was dismissed, the High Court erred in holding that the respondent was not liable to pay interest on arrears of excise revenue due to the protection given under the interim order – Thus, the order passed by the High Court set aside –U.P. Excise Act, 1910 – U.P. Excise (Settlement of License for Retail Sale of Country Liquor) Rules, 2002.