JUDGMENT T. L. VISWANATHA IYER, J. - Petitioner has been assessed for the years 1988-89 and 1989-90 under the Kerala General Sales Tax Act, 1963 (KGST Act) and the Central Sales Tax Act, 1956 (CST Act), as per the orders, exhibit P1, P2 and P3. He has challenged all these assessments in appeal, copies of which are exhibits P4, P6 and P5, respectively. He also moved for stay of the collection of the tax demanded. But the Deputy Commissioner passed orders, exhibits P10 and P11 making the order conditional. In exhibit P10 he dealt with the prayer for stay pending the appeals against the KGST Act assessments and in exhibit P11 he dealt with the prayer for stay of the CST Act assessments. So far as the CST Act assessments are concerned, the complaint is against the levy of tax at 10 per cent for sales not supported by the "C" forms. Petitioner now says that he has received the "C" forms and that he can produce the same and therefore I feel that the case is one where an unconditional order of stay may be granted to the petitioner pending the appeal. Exhibit P11 may accordingly be quashed. So far as the KGST Act assessments are concerned, stay is granted on condition that the petitioner pays 60 per cent of the demand. I think that a direction to pay 60 per cent of the demand is on the high side particularly because the petitioner has raised various points of fact and law for consideration by the appellate authority. I feel the interests of justice will be subserved if the petitioner is called upon to pay an amount of Rs. 40,000 towards the demand for both the years together. Exhibit P10 will also require modification accordingly. 2. Accordingly I quash exhibits P10 and P11 and direct the second respondent, Appellate Assistant Commissioner, to dispose of the petitioner's appeals S.T.A. Nos. 120, 121 and 122 of 1994 with all expedition and at any rate within a period of three months from the date of receipt of a copy of this judgment. Pending disposal of S.T.A. Nos. 120 and 121 of 1994 recovery of the balance amounts demanded as per the orders of assessments exhibits P1 and P2 made under the KGST Act, 1963, will be kept in abeyance provided the petitioner pays an amount of Rs. Pending disposal of S.T.A. Nos. 120 and 121 of 1994 recovery of the balance amounts demanded as per the orders of assessments exhibits P1 and P2 made under the KGST Act, 1963, will be kept in abeyance provided the petitioner pays an amount of Rs. 40,000 towards the demand under those assessments within a period of one month from today. The recovery of the balance amount of tax demanded as per the CST Act assessment, exhibit P3, will be kept in abeyance pending the appeal S.T.A. No. 122 of 1994. The original petition is disposed of as above. Communicate a copy of this judgment to the second respondent for information and compliance. Ordered accordingly.