JUDGMENT With respect to the periods of June, July and August 2010, assessments were completed against the petitioner as per Ext. P1, P2 and P3 orders. Aggrieved by the said orders the petitioner had filed statutory appeals before the 2nd respondent, as per Ext. P4, P5 and P6. Stay petition as per Ext. P7, P8 and P9 were also filed along with the appeals. It is stated that the 2nd respondent has not yet considered either the appeals or the stay applications. Grievance of the petitioner is that recovery steps are now being proceeded against for realising amount of tax in dispute, without considering pendency of the appeals. Hence the petitioner seeks direction to keep in abeyance the recovery steps till disposal of the appeals. It is submitted that the only dispute in the appeals pertains to rate of tax applicable to the products, "Ujala Supreme" and "Ujala Stiff & Shine" dealt with by the petitioner. It is further submitted that the question is now pending consideration in various other cases filed by the manufacturer as well as other dealers, awaiting decision on the issue from the Hon'ble Supreme Court and from this court. It is pointed out that this court had granted stay against recovery of the tax amounts in dispute in many other cases, pending disposal of such appeals, subject to condition of payment of 1/3rd of the amounts. Hence I am of the opinion that a similar relief can be granted in this case also. In the result the 2nd respondent is directed to consider and dispose of Ext. P4, P5 and P6 appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of 3 months from the date of receipt of a copy of this judgment. Realisation of amounts covered under Ext. P1, P2 and P3 orders, which are now sought to be recovered through Ext. P10, P11 & P12, shall be kept in abeyance subject to condition of the petitioner remitting 1/3rd of the tax amount in dispute and also on furnishing security bond for the balance amount, within two weeks from the date of receipt of a copy of this judgment. The petitioner will produce a copy of this judgment before the 2nd respondent.