JUDGMENT Against Exts. P1 to P3 assessment orders, the petitioner had preferred statutory appeals before the 2nd respondent, as per Exts. P4 to P6. Exts. P7 to P9 are the stay petitions filed along with appeals. It is submitted that the appeals as well as the stay petitions are pending consideration and disposal before the 2nd respondent. Grievance of the petitioner is that, without taking note of pendency of the appeals, coercive steps of recovery has now been pursued on issuing Exts. P13 to P18 demand notices. Heard, learned Government Pleader appearing on behalf of respondents. Considering pendency of the statutory appeals and the stay petitions, I am of the view that the writ petition can be disposed of on issuing necessary directions to the appellate authority. Under the above mentioned circumstances, the writ petition is disposed of directing the 2nd respondent to consider and pass orders on Exts. P7 to P9 stay petitions 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. Till such time orders are passed by the 2nd respondent as directed above, recovery steps now initiated pursuant to Exts. P13 to P18 demand notices shall be kept in abeyance. The petitioner will produce a copy of this judgment before the 2nd respondent.