JUDGMENT The petitioner is challenging pre-assessment notices for assessment under the Kerala General Sales Tax Act. The petitioner submits that filing of objections against the pre-assessments notices would be a futile exercise insofar as the proposals in the pre-assessment notices are based on an order of penalty passed on the petitioner which is under challenge before the appellate authority. I am of opinion that, the petitioner should take up all these contentions before the assessing authority and if the assessing authority passes an order adverse to the petitioner, the petitioner has to challenge the same in appeal and seek stay of recovery on the ground that the appeal against the penalty order is pending. I am of opinion that the same would be a very good ground for seeking stay. Therefore, I am not inclined to exercise my discretionary jurisdiction in favour of the petitioner to interfere with the pre-assessment notices. Accordingly without prejudice to the right of the petitioner to take up all his contentions in reply to the pre-assessment notices, this writ petition is disposed of. But while dismissing the challenge against the pre-assessment notices, I direct the 3rd respondent to consider and pass orders on Exts. P4 to P6 as expeditiously as possible, at any rate, within a period of three months from the date of receipt of a copy of this judgment.