JUDGMENT Against Exts. P1 and P2 assessment orders, the petitioner has filed Exts. P3 and P4 appeals along with Exts. P5 and P6 petitions to condone the delay and Exts. P7 and P8 petitions for stay of recovery proceedings. The petitioner is aggrieved by the proceedings initiated by the assessing authority for coercive recovery of the disputed tax. The petitioner seeks stay of recovery till the appellate authority gets an opportunity to consider the stay petition. The learned Government Pleader points out that since there is delay in filing the appeals, the appellate authority cannot consider the stay petitions without first considering the petitions to condone the delay. After hearing both sides, I dispose of this writ petition with the following directions : The 2nd respondent shall consider the petitions to condone the delay as well as the stay petitions together within one month. If the 2nd respondent is inclined to condone the delay in filing the appeals, the 2nd respondent shall consider and pass orders on the stay petitions as well. Till disposal of the stay petitions, the coercive recovery proceedings shall shall be kept in abeyance.