JUDGMENT Against Ext. P1 assessment order, the petitioner has filed Ext. P3 appeal along with Ext. P7 application to condone delay and Ext. P5 petition for stay. Against Ext. P2 penalty order, the petitioner has filed Ext. P4 appeal along with Ext. P6 stay petition. The petitioner's grievance in this writ petition is that the 1st respondent has initiated proceedings for coercive recovery, while the appeals are pending. Having heard the learned Government Pleader also, I dispose of this writ petition with the following directions : The 2nd respondent shall consider Ext. P7 petition to condone delay along with Ext. P5 stay petition, 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, he shall pass orders on the stay petition also simultaneously. Similarly, the 2nd respondent shall consider and pass orders on Ext. P6 stay petition within the above said period. Till orders are passed on the stay petitions, coercive recovery proceedings shall be kept in abeyance.