Judgment :- 1. This writ petition has been filed challenging the order of the first respondent, dated 7.1.2011, rejecting the request of the petitioner for extension of time to pay the balance amount of disputed tax and to furnish the bank guarantee, as directed by the first respondent, by his order, dated 16.11.2010, in S.P.No.48/2010,in A.P.No.7/2010. 2. From the records available, it is seen that the petitioner had paid 25% of the disputed tax, on 20.12.2010, instead of paying the said amount, on 16.12.2010. The petitioner had also failed to furnish the bank guarantee, as directed by the first respondent, by his order, dated 16.11.2010. 3. In such circumstances, the first respondent is directed to accept the balance amount of disputed tax paid by the petitioner and also accept the bank guarantee furnished by the petitioner. The first respondent is further directed to hear and dispose of the appeal, in A.P.No.7/2010, on merits and in accordance with law, as expeditiously as possible. The writ petition stands ordered accordingly. No costs. Connected M.P.No.1 of 2011 is closed.