JUDGMENT G. SIVARAJAN, J. – Petitioner, being aggrieved by exhibit P3 assessment order filed, exhibit P4 appeal and exhibit P6 stay petition, before the second respondent. The stay petition was disposed of by exhibit P7 order, directing the petitioner to remit 50 per cent of the disputed tax. Petitioner challenges the said order. Learned counsel appearing for the petitioner submits that the main contention is with regard to the grant of concessional rate and that the matter is covered by the Division Bench of this Court in T.R.C. No. 202 of 1998 (Reported as Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Cross Field Rubbers [1999] 115 STC 577 (Ker)). He further submitted that, though the said decision was pressed into service, before the appellate authority, while arguing the stay petition, the said authority has passed only a conditional order without considering the effect of the said judgment. 2. I have heard learned Government Pleader also. It is seen that the second respondent has referred to the judgment in T.R.C. No. 202 of 1998 (Reported as Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Cross Field Rubbers [1999] 115 STC 577 (Ker)) in exhibit P7 stay order. No reasons have been stated in the said order for not granting full stay. In the light of the judgment in T.R.C. No. 202 of 1998 (Reported as Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Cross Field Rubbers [1999] 115 STC 577 (Ker)), the appellate authority could have disposed of the appeal, itself, after hearing the petitioner. In the circumstances, I quash exhibit P7 stay order and direct the second respondent to dispose of exhibit P4 appeal, as expeditiously as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. All further proceedings for recovery of the disputed tax, pursuance to exhibit P3 assessment order, will be kept in abeyance till the disposal of the appeal, as directed above. The original petition is disposed of as above. Order on C.M.P. No. 46003 of 1998 in O.P. No. 26374 of 1998-M dismissed. Petition disposed of accordingly.