Judgment 1. A concluded sales tax assessment for two assessment years of the petitioner was reopened. After such reopening, fresh assessment has been made. In terms thereof the petitioner was liable to pay approximately Rs. 44 lacs on account of tax. In addition to that it has been held that the petitioner is liable to pay penalty quantified at three times the amount of tax. 2. Petitioner has preferred appeals which are pending. In the meantime cash credit accounts of the petitioner maintained with two branches of the State Bank of India have been attached by the taxing authorities. However, inasmuch as the petitioner has no drawable limit in the cash credit accounts, the taxing authorities have not been able to recover any amount despite attachment of those two accounts. 3. Petitioner approached the appellate authority seeking stay of recovery of the disputed taxes. The appellate authority granted a conditional stay in one of the appeals by directing the petitioner to deposit 20% of the demand. Petitioner having not paid 20% of the demand, inasmuch as 20% of the demand amounts to 80% of the demand on account of tax, no stay has, in fact, been obtained. In relation to the other appeal, no stay has been accorded by the appellate authority. Petitioner has filed revision applications before the Tribunal in relation to the conditional order passed in one appeal and refusal to pass any order on the other appeal. Those revisions are pending and at the same time the appeals are also pending. 4. The situation obtaining by reason of what has been stated above has created a stymied condition. The State has not been able to get any part of its dues and having regard to the attachment, the petitioner has not made the cash credit accounts operative. 5. In order to put to an end the stymied condition, as is prevalent today, it would be appropriate to direct disposal of the appeals at an early date. We, accordingly, direct the appellate authority to dispose of the appeal as quickly as possible but not later than one month from the date of service of a copy of this order upon the appellate authority after giving appropriate opportunity of hearing to the writ petitioner. 6. We, accordingly, direct the appellate authority to dispose of the appeal as quickly as possible but not later than one month from the date of service of a copy of this order upon the appellate authority after giving appropriate opportunity of hearing to the writ petitioner. 6. While we issue the above direction it would also be our anxiety to ensure that the amount of tax as has been assessed be paid and at the same time the business of the writ petitioner also does not come to a standstill. We, therefore, permit the petitioner to operate the aforementioned cash credit accounts after keeping and maintaining a drawable amount of Rs. 25 lacs in the said accounts, which sum upon being kept in the manner, as directed above, shall remain attached and in the event of the petitioner loosing in the appeal, it shall be open to the taxing authority to forthwith receive the said amount. It is made clear that the State Bank of India would not permit the petitioner to operate the said cash credit accounts unless the said sum of Rs. 25 lacs remains in the accounts for being immediately payable to the taxing authorities. 7. The amount of Rs. 25 lacs, as mentioned above, has been arrived at upon taking note of payment of a sum of Rs. 17 lacs from the date of the impugned assessment on account of the tax liability for the subject assessment years. 8. It is made clear that in the event of the petitioner loosing in the appeal, the sum of Rs. 25 lacs shall not be immediately taken out from the said accounts by the taxing authorities rather they shall give at least 21 days time to the petitioner in order to enable it to obtain a stay order, if any, from the Tribunal. 9. The writ petition is accordingly disposed of. 10. Let a copy of this order be supplied to the learned counsel for the State.