Explanation:

Let the beds be numbered 1 to 5.
Case 1:
Suppose Anjum is allotted bed number 1. Then, Paresh cannot be allotted bed number 2.
So, Paresh can be allotted a bed in 3 ways. After allotting a bed to Paresh, the remaining 3 students can be allotted beds in 3! Ways. So, in this case the beds can be allotted in 3 × 3! = 18 ways.
Case 2:
Anjum is allotted bed number 5.
Then, Paresh cannot be allotted bed number 4. As in Case 1, the beds can be allotted in 18 ways.
Case 3:
Anjum is allotted one of the beds numbered 2, 3 or 4
Paresh cannot be allotted the beds on the right-hand side and left-hand side of Anjum's bed.
For example, if Anjum is allotted bed number 2, beds numbered 1 or 3 cannot be allotted to Paresh.
Therefore, Paresh can be allotted a bed in 2 ways in all these cases. After allotting a bed to Paresh, the other 3 can be allotted a bed in 3! Ways.
Therefore, in each of these cases, the beds can be allotted 2 × 3! = 12 ways.
=> The beds can be allotted in (2 × 18 + 3 × 12) =72 = 72 ways