Judgment ( 1. ) IN substance, the grievance of the petitioner appears to be that they have questioned the legality and validity of the assessment orders passed by the assessing authorities under the Entry Tax Act in revision/appeal as provided under the Act and has also applied for stay of recovery of the impugned demand pending appeal/revision. Yet the authorities are insisting upon the petitioner to satisfy the demand without either passing any orders on the stay or hearing the matter on merits. It is also contended that even penalty orders have been passed and which are given effect to by taking recourse to coercive proceedings against the petitioner for realisation of dues. It is also contended that application made by the petitioner to Commissioner for stay of the recovery proceedings has not yielded any results. It is further contended that the petitioner has made out a prima facie case on legal issues on merits but the same is not being heard to get rid of the demand impugned in the appeal/revision. It is with this background, the petitioner is in writ to seek appropriate writ/order. ( 2. ) HEARD Shri P. M. Choudhary, learned counsel for the petitioner. ( 3. ) IN a case of this nature, it is the duty of the appellate/revisionary authorities, who are seized of the matter to decide the stay application on priority basis before the appeal/revision is decided on merits. Indeed, this is the objective of stay when asked for. Every aggrieved who has filed an appeal/revision as the case may be has a right under the law to ask for stay pending his/their case. It is for the appellate authority/revisionary authority to decide whether a case for stay is made out and if so, on what terms and conditions the same should be granted, or on what ground it should be rejected. In either case, the authorities must always ensure deciding of stay matter expeditiously and in accordance with law by passing a reasoned order after granting an adequate opportunity to an aggrieved. ( 4. ) THIS Court cannot enter into the merits and demerits of the issue involved in the case. It is not called for at this stage, as the same is seized of by departmental but statutory authorities under the Act. ( 5. ( 4. ) THIS Court cannot enter into the merits and demerits of the issue involved in the case. It is not called for at this stage, as the same is seized of by departmental but statutory authorities under the Act. ( 5. ) THE aforesaid discussion is enough for the authorities to deal with the issue in accordance with law. It is with these observations, I decline to interfere in any of the orders sought to be impugned in this writ and dispose of the writ in limine. Certified copy within three days.