JUDGMENT This writ petition was originally filed challenging Ext. P3, P3A and P3B orders through which assessment was completed against the petitioner, with respect to the years 2005-06, 2006-07 and 2007-08. The impugned orders of assessments were challenged without resorting to statutory remedy of appeal, on the ground that there is violation of the mandatory procedure contemplated and that the objections raised against the proposal notices were not considered in its real perspective. However, during pendency of the writ petition, the petitioner had approached the appellate authority, the additional 3rd respondent herein, by filing Ext. P4, P4A and P4B appeals accompanied with petitions seeking condonation of delay, as evidenced from Ext. P5, P5A and P5B. The petitioner had also filed Ext. P6, P6A and P6B stay petitions along with the appeals. It is submitted that the appeals as well as the accompanying applications now stand registered before the appellate authority. Under the above mentioned circumstances, I am of the view that interest of justice will be served by issuing direction to the appellate authority to pass appropriate orders on the accompanying applications, on an early basis, and till then to restrain the recovery steps. Therefore the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext. P5, P5A and P5B applications seeking condonation of delay 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. While considering the reasons for condonation of delay, the 3rd respondent shall take note of the fact that the petitioner was prosecuting the matter before this court in this writ petition. If the delay is condoned and if the appeals are registered on files, then the 3rd respondent shall consider and pass appropriate orders on Ext. P6, P6A and P6B stay petitions, simultaneously. Till such time orders are passed by the 3rd respondent as directed above, recovery of amounts covered under Ext. P3, P3A and P3B shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 3rd respondent.