JUDGMENT Aggrieved by Exts. P1 and P3 orders of assessment, the petitioner had preferred statutory appeals before the 2nd respondent as evidenced from Exts. P2 and P4. Ext. P4 appeal was filed along with Exts. P4(a) petition seeking condonation of delay. Exts. P2(b) and P4(c) are the stay petitions and Exts. P2(a) and P4(b) are the early hearing petitions filed along with the appeals. It is submitted that the appeals as well as the accompanying applications are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that without considering pendency of the appeals, coercive steps of recovery has now been initiated, pursuant to Ext. P5 demand notice under the provisions of the Revenue Recovery Act. Hence the petitioner is seeking interference of this court to restrain the recovery steps till the disposal of the appeals. Considering the fact that the appellate authority is in seizin of the matter, I am of the view that the writ petition can be disposed of directing that authority to take expeditious steps. Accordingly, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext. P4(a) delay condonation application filed along with Ext. P4 appeal, after affording an opportunity of hearing to the petitioner, as early as possible, at any rate within a period one month from the date of receipt of a copy of this judgment. If the delay is condoned and the appeals are registered, then the 2nd respondent shall consider and pass orders on Exts. P2(b) and P4(c) stay petitions, simultaneously. Till such time orders are passed by the 2nd respondent, recovery of the amounts covered under Exts. P1 and P3, which is now initiated on the basis of Ext. P5 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent.