JUDGMENT The petitioner originally filed this writ petition challenging orders regarding registration of the petitioner as a dealer under the Kerala Value Added Tax Act. Pending the writ petition, Ext. P8 registration certificate was granted. Subsequently, assessment order has been passed as also a penalty order. The assessment order has been challenged by filing Ext. P9 appeal along with a stay petition as also a petition to condone delay. Against the penalty order, Ext. P10 appeal has been filed along with a petition to condone delay and a stay petition. The petitioner now seeks disposal of the petitions to condone delay as well as the stay petitions. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with a direction to the additional 3rd respondent to consider and pass orders on the petitions to condone delay in filing the two appeals filed by the petitioner, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. If the 3rd respondent is inclined to condone the delay, stay petitions also shall be disposed of along with the same. Coercive proceedings for recovery of the tax and penalty shall be kept in abeyance for a period of one month, pending disposal of the said petitions.