JUDGMENT Against Ext. P1 series of assessment orders, the petitioner has filed Ext. P2 series of appeals along with Ext. P3 series of stay petitions and Ext. P4 series of petitions to condone delay. The petitioner is aggrieved by coercive recovery proceedings while the appeals are pending. The petitioner submits that it is unjust to enforce the coercive recovery, when the stay petitions are pending. I have heard the learned Government Pleader also. In the facts and circumstances of the case, I dispose of this writ petition with the following directions : The 2nd respondent shall consider Ext. P4 series of petitions to condone delay along with Ext. P3 series of stay petitions as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. If the 2nd respondent is inclined to condone the delay in filing the appeals, he shall pass orders on the stay petitions also simultaneously. Till orders are passed on stay applications, coercive recovery proceedings for recovery of the disputed tax shall be kept in abeyance.