Judgment :- 1. Heard the learned Advocate General, representing the learned counsel appearing on behalf of the petitioner and the learned counsel appearing on behalf of the respondents. 2. At this stage of the hearing of the writ petition, the learned Advocate General, representing the learned counsel appearing on behalf of the petitioner, had submitted that it would suffice, if the third respondent is directed to dispose of the appeal filed by the petitioner against the penalty order, dated 31.01.2011, passed by the 5th respondent, within the time frame, as specified by this Court. Further, the said order, dated 31.01.2011, may be stayed, till the disposal of the said appeal by the third respondent. 3. Eventhough the learned counsel appearing on behalf of the respondents had submitted that the petitioner may be directed to pay 50% of the amount levied as penalty as per the order of the 5th respondent, this Court finds it appropriate to direct the third respondent to dispose of the appeal filed by the petitioner, as expeditiously as possible. In the meanwhile, the order of the 5th respondent, dated 31.01.2011, shall remain stayed. This Writ petition is disposed of accordingly. No costs. Consequently, connected Miscellaneous petition is closed.