JUDGMENT Against Exts. P1 and P2 orders of assessment, the petitioner had preferred statutory appeals before the second respondent, as per Exts. P7 and P8. Exts. P9 and P10 are the stay petitions filed along with appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the second respondent. Grievance of the petitioner is that without taking note of pendency of the appeals, coercive steps of recovery has now been pursued, on issuing Exts. P13 and P14 notices. Heard; learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. Under the above mentioned circumstances, the writ petition is disposed of directing the second respondent to consider and pass orders on Exts. P9 and P10 stay petitions filed along with the appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period of one month from the date of receipt of a copy of this judgment. Till such time orders are passed by the second respondent as directed above, recovery steps now initiated pursuant to Exts. P13 and P14 shall be kept in abeyance. The petitioner will produce a copy of this judgment before the second respondent.