JUDGMENT Against Ext. P1 order and Ext. P2 demand notice, the petitioner has filed Ext. P3 appeal along with Ext. P4 stay petition and Ext. P6 application to condone the delay in filing Ext. P3 appeal. The petitioner's grievance in this writ petition is that, before the appellate authority could consider the matter revenue recovery proceedings have been initiated by the 3rd respondent, which is unjust. 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 appellate authority shall consider Ext. P6 application to condone the delay in filing Ext. P3 appeal along with Ext. P4 stay petition. If the 2nd respondent has inclined to condone the delay, orders on the stay petition shall also be passed accordingly. Till orders are passed on Ext. P4 stay petition, further coercive proceedings for recovery of the amounts disputed in Ext. P3 appeal shall be kept in abeyance. The appellate authority shall pass orders on Exts. P4 & P6 within a period of one month from the date of receipt of a copy of this judgment.