JUDGMENT Aggrieved by Ext. P1 order of assessment, the petitioner had preferred statutory appeal before the 3rd respondent as evidenced from Ext. P3. The appeal was filed along with Ext. P3(a) petition seeking condonation of delay. Ext. P3(c) is the stay petition and Ext. P3(b) is the early hearing petition filed along with the appeal. It is submitted that the appeal as well as the accompanying applications are pending consideration and disposal before the 3rd respondent. Grievance of the petitioner is that without considering pendency of the appeal, coercive steps of recovery has now been initiated pursuant to Ext. P2 demand notice issued under the Kerala Revenue Recovery Act. Hence the petitioner is seeking interference of this court to restrain the recovery steps till the disposal of the appeal. 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 for disposal of the matter. Accordingly, the writ petition is disposed of directing the 3rd respondent to consider and pass orders on Ext. P3(a) delay condonation application filed along with 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 appeal is registered, then the 3rd respondent shall consider and pass orders on Ext. P3(c) stay petition, simultaneously. Till such time orders are passed by the 3rd respondent, recovery of the amounts covered under Ext. P1, which is now initiated on the basis of Ext. P2 notice, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 3rd respondent.