JUDGMENT Exts. P1 to P4 orders of assessments were challenged by the petitioner through statutory appeals filed before the 2nd respondent, as per Exts. P5 to P8. Along with the appeals Exts. P9 to P12 stay petitions were also filed. It is stated that the appeals as well as the interim applications are pending consideration and disposal before the 2nd respondent. The dispute raised in the appeals solely pertains to rate of tax applicable to the products dealt with, namely 'Ujala Supreme' and 'Ujala Stiff & Shine'. Learned Government Pleader points out that a clarification issued by the Commissioner, Commercial Taxes in exercise of power under Section 94 of the Kerala Value Added Tax Act (KVAT Act) has already been upheld by the Division Bench of this court in an appeal (OTA) filed against such clarification. It is further submitted that a tax revision case filed against an order of the State Appellate Tribunal taking a different view has also been reversed recently, by a Division Bench of this Court. On the other hand learned counsel for the petitioner submits that the decision of this Court with respect to the clarification issued by the Commissioner is now under challenge before the Hon'ble Supreme Court, in a Special Leave Petition filed. It is also stated that Special Leave Petition is being filed against decision in the tax revision case. According to him the ultimate decision has to come from the Hon'ble Supreme Court on the question regarding the rate of tax applicable. Under such premise he seeks stay of the recovery steps, till the disposal of the appeals. It is pointed out by the learned Government Pleader that there is no stay granted by the Hon'ble Supreme Court and as per the legal position now stands settled, the petitioner is liable for payment of the amounts as assessed. Considering pendency of the appeals before the statutory authority, I am of the view that interest of justice will be served if a direction is issued for an expeditious disposal of the matter and to restrain the recovery steps subject to conditions. Of course, the ultimate liability will depend upon the outcome of the matter which is now pending before the Hon'ble Supreme Court. Under the above mentioned circumstances, the writ petition is disposed of directing the 2nd respondent to consider and dispose of Exts. Of course, the ultimate liability will depend upon the outcome of the matter which is now pending before the Hon'ble Supreme Court. Under the above mentioned circumstances, the writ petition is disposed of directing the 2nd respondent to consider and dispose of Exts. P5 to P8 appeals, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate, within a period of two months from the date of receipt of a copy of this judgment. Till such time the appeals are disposed of as directed above, recovery of amounts covered under Exts. P1 to P4 orders of assessments shall be kept in abeyance, subject to condition of the petitioner remitting 50% of the total amount due under the assessment and on furnishing Security Bond for the balance amount, within a period of three weeks from the date of receipt of a copy of this judgment.