JUDGMENT Against Ext. P1 assessment order, the petitioner has filed Ext. P2 appeal along with Ext. P3 stay petition. The petitioner's grievance is that during the pendency of the stay petition, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed tax. I have heard the learned Government Pleader also. I am satisfied that before the appellate authority could consider and pass orders on Ext. P3 stay petition, it is unjust to initiate coercive recovery proceedings for recovery of the disputed tax. Accordingly, this writ petition is disposed of with the following directions : The 2nd respondent shall consider and pass orders on Ext. P3 stay petition, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are passed on Ext. P3, coercive recovery proceedings for recovery of the disputed tax in Ext. P2 shall be kept in abeyance.