JUDGMENT Aggrieved by Ext. P7 order imposing penalty under section 67(1) of the Kerala Value Added Tax Act (KVAT Act) and consequent demand raised through Ext. P8, the petitioner had filed statutory appeal before the 2nd respondent as evidenced from Ext. P9. Ext. P10 is the stay petition filed along with the appeal. The petitioner had also filed a rectification application before the 1st respondent seeking to rectify Ext. P7 order, as evidenced from P11. The rectification application was dismissed by the 1st respondent as evidenced from Ext. P12. Hence the matter is now under challenge before the appellate authority. Grievance of the petitioner is that, without considering pendency of the appeal, recovery steps has now been initiated to realise the amount of penalty imposed. Hence interference of this court is sought for to restrain the recovery steps till the disposal of the appeal. Heard; learned Government Pleader appearing on behalf of the respondents. Considering the fact that the appellate authority is in seizin of the matter, I am of the opinion that the writ petition can be disposed of directing that authority to expedite the matter. Accordingly the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Ext. P10 stay petition filed along with the 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. Till such time orders are passed by the 2nd respondent as directed above, recovery of amounts covered under Ext. P7, shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent.