JUDGMENT Against Exts. P1 and P4 assessment orders, the petitioner has filed Exts. P2 and P5 appeals along with Exts. P3 and P6 stay petitions. The petitioner's grievance is that during the pendency of the stay petitions, coercive recovery proceedings have been initiated by the assessing authority for recovery of the disputed amounts. I have heard the learned Government Pleader also. I am satisfied that before the appellate authority could consider and pass orders on Exts. P3 and P6 stay petitions, it is unjust to initiate coercive recovery proceedings for recovery of the amounts disputed. Accordingly, this writ petition is disposed of with the following directions : The 2nd respondent shall consider and pass orders on Exts. P3 and P6 stay petitions, as expeditiously as possible, at any rate, within one month from the date of receipt of a certified copy of this judgment. Till orders are passed on Exts. P3 and P6, coercive recovery proceedings for recovery of the disputed amounts in Exts. P2 and P5 shall be kept in abeyance.