JUDGMENT Against Ext. P1 assessment order passed by the assessing authority, the petitioner filed Ext. P2 appeal along with Ext. P3 petition to condone delay and Ext. P4 stay petition. The petitioner's grievance in this writ petition is that before the appellate authority could consider the interim application, coercive recovery proceedings have been initiated. The petitioner submits that it is unjust to enforce recovery through coercive proceedings when the stay application is still undisposed of. I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions : The 2nd respondent - appellate authority shall consider Exts. P3 and P4 applications together. If the appellate authority is inclined to condone delay in filing the appeal, he shall pass orders on the stay petition also simultaneously. This shall be done within one month from the date of receipt of a certified copy of this judgment. Till orders are so passed, further coercive proceedings initiated including revenue recovery proceedings shall be kept in abeyance.