JUDGMENT K. NARAYANA KURUP, J. – Heard learned Government Pleader also. 2. Petitioner is an assessee on the files of the first respondent. Being aggrieved by exhibits P1 and P2 assessment orders for the years 193-94 and 1994-95, petitioner has preferred exhibits P3 and P4 appeals before the second respondent. Exhibit P5 is the common stay petition. Learned counsel for the petitioner submits that the appeals are pending and that no orders have been passed on exhibit P5 stay petition. 3. The definite case set up by the petitioner is that its case for complete exemption from payment of sales tax is under consideration by the General Manager, District Industries Centre, Ernakulam, as borne out from exhibit P7 letter addressed by him to the second respondent. In exhibit P7 it is stated as follows : "This is to inform you that M/s. General Chemicals & Polymers, D.A., Edayar, is a permanently registered SSI unit bearing No. 09/03/17289/94/PMT/SSI dated March 29, 1994. They have submitted an application for sales tax exemption and the same is under process in this office. The sales tax exemption order shall be issued to the unit subject to eligibility and approval of the same by the District Level Committee." 4. Since the exemption application is pending consideration before the competent authority, petitioner could not produce the SSI exemption eligibility certificate for reasons beyond its control. The assessments are subject-matter of appeals. If the competent authority grants exemption and in the meantime the appellate authority proceeds to decide the appeals as if the exemption has not been granted, that will result in miscarriage of justice. Much worse is the position if exhibits P8 to P11 notices are allowed to be executed before a decision is taken by the competent authority on the petitioner's application for eligibility for SSI exemption. 5. For the aforesaid reasons, the only course which appears to me to be just and proper is to direct the General Manager, District Industries Centre, Ernakulam (not party before me in this proceedings) to take a decision on the petitioner's application for sales tax exemption within a stipulated time. 6. Accordingly, I dispose of this original petition directing the General Manager, District Industries Centre, Ernakulam, to pass orders on the petitioner's application for sales tax exemption within a period of one month from the date of receipt of a copy of this judgment. 6. Accordingly, I dispose of this original petition directing the General Manager, District Industries Centre, Ernakulam, to pass orders on the petitioner's application for sales tax exemption within a period of one month from the date of receipt of a copy of this judgment. Till such time orders are passed by the General Manager, District Industries Centre, Ernakulam, hearing of the appeals as evidenced by exhibits P3 and P4 will be kept in abeyance. There will be a further direction that till such time orders are passed on the application for exemption filed by the petitioner, exhibits P8 to P11 demand notices will stand stated. The original petition is disposed of as above. Order on C.M.P. No. 1769 of 1997 in O.P. No. 1069 of 1997-B - dismissed. Petition disposed of accordingly.