P. VISHWANATHA SHETTY, J. ( 1 ) SRI Veda Murthy, learned Government Pleader, is directed to take notice for respondents. ( 2 ) THOUGH this petition is posted for preliminary hearing, with the consent of the learned counsel appearing for the parties, this writ petition is taken up for final hearing and disposed of by this order. ( 3 ) IN this petition, the petitioner has made two prayers. Firstly, the petitioner has prayed for a direction to the respondents not to take coercive steps against the petitioner to recover the amount due by the petitioner subject to the order of assessment passed against it till the disposal of the appeal filed by the petitioner before the appellate authority ; secondly, the petitioner has prayed for a direction to the Karnataka State Appellate Tribunal to dispose of the appeal- early. ( 4 ) SO far as the second prayer of the petitioner is concerned, I am of the view that interest of justice will be met if a direction is given to the Tribunal--Karnataka State Appellate Authority (hereinafter referred to as "the Tribunal") to dispose of the appeal filed by the petitioner, as expeditiously as possible and at any event of the matter, not later than four months from the date of receipt of a copy of this order. However, so far as the first prayer of the petitioner with regard to stay of recovery of the amount is concerned, since it is the case of the petitioner that the appellate Tribunal is not conferred with any power to stay the recovery pending disposal of the appeal filed before it, I am of the view that having regard to the facts and circumstances of the case, interest of justice will be met if an order is made staying the recovery in terms of the impugned order made, till the disposal of the appeal filed by the petitioner before the Tribunal, subject to the condition that the petitioner deposits 40 per cent of the amount as on this date as per the schedule mentioned hereunder :- (a) 20 percent of 40 percent of the amount within one week from today ; (b) another 20 per cent of 40 per cent, within two weeks thereafter. (c) If the petitioner fails to deposit the amount as directed above, the interim order earlier granted stands vacated. (c) If the petitioner fails to deposit the amount as directed above, the interim order earlier granted stands vacated. ( 5 ) THE Tribunal is directed to take up the appeal of the petitioner for expeditious disposal. The direction given to the Tribunal to dispose of the appeal will be binding on the Tribunal if the petitioner deposits 40 per cent of the amount, as directed above. ( 6 ) IN terms stated above, this petition is disposed of. ( 7 ) SRI Veda Murthy, learned Government Pleader, is given four weeks time to file his memo of appearance.