JUDGMENT The petitioner is aggrieved by an assessment order passed under the Kerala Value Added Tax Act. Subsequent to the filing of the writ petition, the petitioner has filed Ext. P8 appeal before the appellate authority. The petitioner submits that the appeal is accompanied by an application to condone the delay in filing the appeal as also a petition for stay of coercive recovery. The petitioner seeks a direction to dispose of the appeal itself and to keep in abeyance coercive recovery proceedings in the meanwhile. 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 : If the petitioner has filed petition to condone the delay as well as stay petition along with Ext. P8 appeal, the Deputy Commissioner (Appeals), Ernakulam who is the appellate authority shall consider both together. If the Deputy Commissioner (Appeals) is inclined to condone the delay in filing the appeal, he shall pass orders on the stay petitions also simultaneously. This shall be done within one month from the date of receipt of a copy of this judgment. Till orders are passed on the say petition, further coercive recovery proceedings shall be kept in abeyance. The petitioner shall produce a copy of this order before the appellate authority.