JUDGMENT Against Exts. P1 and P1(a) assessment orders, The petitioner has filed Exts. P2 and P2(a) appeals along with Exts. P3 and P3(a) stay petitions. The grievance of the petitioner in this writ petition is that before the appellate could consider the stay applications, the assessing authority has initiated coercive recovery proceedings, which, according to the petitioner, is unjust and illegal. Having heard the learned Government Pleader also, I dispose of this writ petition with the following directions : The Assistant Commissioner (Appeals), Department of Commercial Taxes, Palakkad shall consider Exts. P3 and P3(a) stay petitions and pass orders thereon, as expeditiously as possible, at any rate, within one month from the date of receipt of a copy of this judgment. Till orders are passed on Exts. P3 and P3(a), further proceedings for recovery of tax disputed pursuant to Exts. P2 and P2(a) shall be kept in abeyance.