JUDGMENT Against Ext. P1 penalty order, the petitioner has filed Ext. P2 appeal along with a petition to condone delay and Ext. P2(a) stay application. The petitioner submits that, in the meanwhile, before the appellate authority could consider the petition to condone delay and the stay petition, recovery proceedings have been initiated by the assessing authority for recovery of the disputed penalty. The petitioner seeks stay of recovery proceedings pending consideration of the stay petition. The learned Government Pleader submits that stay petition can be considered only after the petition to condone delay is allowed. Having heard both sides, I dispose of this writ petition with the following directions : The 2nd respondent appellate authority shall consider the petition to condone delay in filing the appeal as well as the stay petition together. If the 2nd respondent is inclined to allow the petition to condone delay, he shall pass orders on the stay petition also simultaneously. This shall be done within a period of one month. Till then, coercive recovery proceedings for recovery of the disputed penalty shall be kept in abeyance.